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...
The HC set aside the impugned assessment order due to non-mention of DIN number, following earlier Division Bench judgments and CBIC circular mandating mention of DIN for validity of proceedings. The petition was allowed.
The HC set aside the impugned assessment order due to non-mention of DIN number, following earlier Division Bench judgments and CBIC circular mandating mention of DIN for validity of proceedings. The petition was allowed.
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