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...
Suo-moto Credit – when the appellant realized that he had made the payment of duty wrongly, he should have filed a refund claim in accordance with the provisions of Section 11B - taking of suo motu credit by the appellant was not in accordance with the law. - AT
Suo-moto Credit – when the appellant realized that he had made the payment of duty wrongly, he should have filed a refund claim in accordance with the provisions of Section 11B - taking of suo motu credit by the appellant was not in accordance with the law. - AT
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