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 194I and 194A - non deduction of TDS payment to New Okhla Industrial Development Authority (“NOIDA”) on account of lease rent and on account of interest on lease rent - The Tribunal, following the precedent set by the Delhi High Court and Supreme Court, set aside the matter and directed the Assessing Officer to decide afresh in accordance with the directions provided in the mentioned judgments.
TDS u/s 194I and 194A - non deduction of TDS payment to New Okhla Industrial Development Authority (“NOIDA”) on account of lease rent and on account of interest on lease rent - The Tribunal, following the precedent set by the Delhi High Court and Supreme Court, set aside the matter and directed the Assessing Officer to decide afresh in accordance with the directions provided in the mentioned judgments.
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