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...
Valuation as per MRP under Rule 4A of CE Rules – packaged drinking water - the declaration of retail sale price by the appellant is not borne out from the evidences available on records - the appellant directed to make a pre-deposit of 25% of duty - AT
Valuation as per MRP under Rule 4A of CE Rules – packaged drinking water - the declaration of retail sale price by the appellant is not borne out from the evidences available on records - the appellant directed to make a pre-deposit of 25% of duty - AT
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