Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Clandestine Removal - This case is based on the records found during investigation and no statement is relied to demand duty. Thereafter, the appellant is liable to pay duty on shortage of finish goods - AT
Clandestine Removal - This case is based on the records found during investigation and no statement is relied to demand duty. Thereafter, the appellant is liable to pay duty on shortage of finish goods - AT
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