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...
Import of human hair - Notification No.32/97-Cus. - notification clearly defines the term “goods“ to mean that raw materials etc. as are directly related to the export order and supplied free of cost by the foreign buyer - in this case appellant has made the payment - stay granted partly - AT
Import of human hair - Notification No.32/97-Cus. - notification clearly defines the term “goods“ to mean that raw materials etc. as are directly related to the export order and supplied free of cost by the foreign buyer - in this case appellant has made the payment - stay granted partly - AT
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