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...
Legal challenge to assessment order for tax liability based on deceased husband's business. Court found petitioner implied carrying on late husband's proprietorship through letterhead usage. Impugned orders set aside, cases remitted for fresh order after petitioner files reply to prior notices. Petition allowed.
Legal challenge to assessment order for tax liability based on deceased husband's business. Court found petitioner implied carrying on late husband's proprietorship through letterhead usage. Impugned orders set aside, cases remitted for fresh order after petitioner files reply to prior notices. Petition allowed.
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