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...
Penalty u/s 11AC - Clearance of rough castings to Rice Mill Division without payment of duty - in the absence of any factual finding on the ingredients of section 11AC, imposition of penalty cannot be sustained - HC
Penalty u/s 11AC - Clearance of rough castings to Rice Mill Division without payment of duty - in the absence of any factual finding on the ingredients of section 11AC, imposition of penalty cannot be sustained - HC
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