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...
Classification of import of goods - Ethyl Alcohol Absolute having purity - The High court observes that the goods in question have been regularly assessed under CTH 98.02 and orders provisional release based on the petitioner's long-standing importation history and compliance with marking requirements. - The court orders the provisional release of the Ethyl Alcohol Absolute on execution of a bond by the petitioner.
Classification of import of goods - Ethyl Alcohol Absolute having purity - The High court observes that the goods in question have been regularly assessed under CTH 98.02 and orders provisional release based on the petitioner's long-standing importation history and compliance with marking requirements. - The court orders the provisional release of the Ethyl Alcohol Absolute on execution of a bond by the petitioner.
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