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...
Maintenance and repairs of railway sidings owned by private parties carried out by Central Railway - The demand which relates period is prior to the exemption notification - appeleant direct to deposit an amount equivalent to 20% - HC
Maintenance and repairs of railway sidings owned by private parties carried out by Central Railway - The demand which relates period is prior to the exemption notification - appeleant direct to deposit an amount equivalent to 20% - HC
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