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...
Depreciation - on trial run of machinery assessee is entitled to depreciation - assessee is eligible to claim depreciation on the cable network even though the entire network is not owned by it. - AT
Depreciation - on trial run of machinery assessee is entitled to depreciation - assessee is eligible to claim depreciation on the cable network even though the entire network is not owned by it. - AT
Note: It is a system-generated summary and is for quick reference only.
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