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...
Procedure of Conducting the search and seizure of the digital data from the premises of the petitioner - seizure of the .txt files from an undisclosed location - Digital Evidence Investigation Manual - The High court set aside the assessment orders related to the seizure, directing a re-examination in accordance with the Digital Evidence Investigation Manual issued by CBDT, highlighting that such procedures are mandatory and not optional.
Procedure of Conducting the search and seizure of the digital data from the premises of the petitioner - seizure of the .txt files from an undisclosed location - Digital Evidence Investigation Manual - The High court set aside the assessment orders related to the seizure, directing a re-examination in accordance with the Digital Evidence Investigation Manual issued by CBDT, highlighting that such procedures are mandatory and not optional.
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