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...
Provisional attachment order - The appellant challenged not only the confirmation of provisional attachment but also the rejection of their application for documents. The Court found merit in the appellant's argument, set aside the confirmation order, and reinstated the application for document supply. The matter is remitted to the Appellate Tribunal for further consideration.
Provisional attachment order - The appellant challenged not only the confirmation of provisional attachment but also the rejection of their application for documents. The Court found merit in the appellant's argument, set aside the confirmation order, and reinstated the application for document supply. The matter is remitted to the Appellate Tribunal for further consideration.
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