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...
Origin of goods - Imposition of anti dumping duty - Re export of goods on payment of redemption fine - Goods declared as manufactured in Malasia but later found to be Chinese products - demand confirmed - AT
Origin of goods - Imposition of anti dumping duty - Re export of goods on payment of redemption fine - Goods declared as manufactured in Malasia but later found to be Chinese products - demand confirmed - AT
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