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...
Classification of projectors imported by the appellant - Just because the explanatory notes shows that monitors which are capable of accepting a signal only from the CPU of an ADP machine are included under monitor heading, does not mean that other items are not includible - AT
Classification of projectors imported by the appellant - Just because the explanatory notes shows that monitors which are capable of accepting a signal only from the CPU of an ADP machine are included under monitor heading, does not mean that other items are not includible - AT
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