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...
Scope of adjournment of matter beyond three times - Rule 20 of CESTAT Procedure Rules, 1982 - The Tribunal dismisses the appeal due to the appellant's non-prosecution, in accordance with Rule 20 of CESTAT Procedure Rules.
Scope of adjournment of matter beyond three times - Rule 20 of CESTAT Procedure Rules, 1982 - The Tribunal dismisses the appeal due to the appellant's non-prosecution, in accordance with Rule 20 of CESTAT Procedure Rules.
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