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...
TDS u/s 195 - non deduction of tds on payments to various overseas entities for translating its products into foreign language (other than English) for sale in foreign countries - CIT(A) has not given any justification while allowing the appeal of the assessee on this issue. - Matter restored back - AT
TDS u/s 195 - non deduction of tds on payments to various overseas entities for translating its products into foreign language (other than English) for sale in foreign countries - CIT(A) has not given any justification while allowing the appeal of the assessee on this issue. - Matter restored back - AT
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