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...
MRP based duty u/s 4A - Stay - CESTAT directed to make Entire Duty as Pre-deposit - when the issue as to whether the 1977 Rules were applicable itself was in doubt and during the relevant period - this was a fit case for granting waiver of pre-deposit - HC
MRP based duty u/s 4A - Stay - CESTAT directed to make Entire Duty as Pre-deposit - when the issue as to whether the 1977 Rules were applicable itself was in doubt and during the relevant period - this was a fit case for granting waiver of pre-deposit - HC
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