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...
Revocation of the Customs Broker License - import of of E-waste from Dubai to JNPT - mis-declaration of goods - There is no involvement of appellant in alleged smuggling activities. The omissions alleged against the Customs Broker are not sufficient enough to allege violation of the provisions of CBLR 2018 and to revoke the Customs Broker License. - AT
Revocation of the Customs Broker License - import of of E-waste from Dubai to JNPT - mis-declaration of goods - There is no involvement of appellant in alleged smuggling activities. The omissions alleged against the Customs Broker are not sufficient enough to allege violation of the provisions of CBLR 2018 and to revoke the Customs Broker License. - AT
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