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...
Seizure and Confiscation of cigarettes depart from Imphal to Kolkata via Agartala on the reasonable belief that the goods were of foreign origin - Pre deposit ordered equal to 25% of penalty. - AT
Seizure and Confiscation of cigarettes depart from Imphal to Kolkata via Agartala on the reasonable belief that the goods were of foreign origin - Pre deposit ordered equal to 25% of penalty. - AT
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