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...
Notification No. 01/2024 issued to modify the composition of the Appellate Authority for Advance Ruling in the Union Territory of Dadra and Nagar Haveli and Daman and Diu. Specifically, it substitutes the previous members with the Chief Commissioner of Central Tax, Vadodara Zone, and the Commissioner of Union territory Goods and Services Tax for Dadra and Nagar Haveli and Daman and Diu.
Notification No. 01/2024 issued to modify the composition of the Appellate Authority for Advance Ruling in the Union Territory of Dadra and Nagar Haveli and Daman and Diu. Specifically, it substitutes the previous members with the Chief Commissioner of Central Tax, Vadodara Zone, and the Commissioner of Union territory Goods and Services Tax for Dadra and Nagar Haveli and Daman and Diu.
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