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...
Revision of Assessment order - It cannot be claimed that the period of limitation would not apply in respect of cases where an order had been passed remitting the matter back to the authority concerned for considering it afresh. - HC
Revision of Assessment order - It cannot be claimed that the period of limitation would not apply in respect of cases where an order had been passed remitting the matter back to the authority concerned for considering it afresh. - HC
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