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...
Levy of penalty on CHA u/s 112(a) and Section 114AA of the Customs Act 1962 - misdeclared goods - Abetting in illegal imports - The appellant has this certainly rendered himself liable to penal action under Section 112(a) of the Customs Act 1962 - No case is made out for waiver of penalty imposed - AT
Levy of penalty on CHA u/s 112(a) and Section 114AA of the Customs Act 1962 - misdeclared goods - Abetting in illegal imports - The appellant has this certainly rendered himself liable to penal action under Section 112(a) of the Customs Act 1962 - No case is made out for waiver of penalty imposed - AT
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