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...
Rejection of request of the IOC for conversion of DEEC Shipping Bills to Drawback Scheme - Delay between 6 months to 1 year - Period of limitation - If the request / application seeking conversion is made within a specified period, it would enable the department to verify the claim diligently and promptly as also the availability of the documents. - The appeal filed by the Appellant was barred by time and was rightly rejected by the competent authority - AT
Rejection of request of the IOC for conversion of DEEC Shipping Bills to Drawback Scheme - Delay between 6 months to 1 year - Period of limitation - If the request / application seeking conversion is made within a specified period, it would enable the department to verify the claim diligently and promptly as also the availability of the documents. - The appeal filed by the Appellant was barred by time and was rightly rejected by the competent authority - AT
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