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...
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Anti-dumping duty on certain flat rolled aluminium products is amended to reflect the revised scope of the product under consideration. Pursuant to the Delhi High Court's order and the designated authority's amended final findings, Lithograde Aluminium Coils of width above 1150 mm are excluded from the scope by insertion of item (iii) in the existing notification, thereby limiting the application of the earlier anti-dumping measure on imports from the subject country.
Anti-dumping duty on certain flat rolled aluminium products is amended to reflect the revised scope of the product under consideration. Pursuant to the Delhi High Court's order and the designated authority's amended final findings, Lithograde Aluminium Coils of width above 1150 mm are excluded from the scope by insertion of item (iii) in the existing notification, thereby limiting the application of the earlier anti-dumping measure on imports from the subject country.
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