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...
Refund - period of limitation - duty was paid under protest on persuasion of department - Scope of section 11B - one year, is not applicable to his case as the duty was paid under protest - HC
Refund - period of limitation - duty was paid under protest on persuasion of department - Scope of section 11B - one year, is not applicable to his case as the duty was paid under protest - HC
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