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...
Prima facie, the appellant’s claim that rectified spirit is non-excisable and only denatured ethyl alcohol can be considered excisable even though it has not been dealt by them has considerable force - AT
Prima facie, the appellant’s claim that rectified spirit is non-excisable and only denatured ethyl alcohol can be considered excisable even though it has not been dealt by them has considerable force - AT
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