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...
Refund of the income tax for the past years on exempted income of disability pension (service element and disability element) - the amount of income tax paid by the petitioner for the relevant years be refunded to him alongwith interest @ 9% p.a. - HC
Refund of the income tax for the past years on exempted income of disability pension (service element and disability element) - the amount of income tax paid by the petitioner for the relevant years be refunded to him alongwith interest @ 9% p.a. - HC
Note: It is a system-generated summary and is for quick reference only.