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...
Inter-State sale or stock transfer - F-Form - when there is a provisional assessment, the person aggrieved by the provisional assessment has every right to make objections and if such objections are made, it is incumbent on the part of the authority concerned to look into the same - HC
Inter-State sale or stock transfer - F-Form - when there is a provisional assessment, the person aggrieved by the provisional assessment has every right to make objections and if such objections are made, it is incumbent on the part of the authority concerned to look into the same - HC
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