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...
Denial of refund claim - Unjust enrichment - If the revenue authorities were not inclined to accept the chartered accountant content certificate, they should have adduced some evidence that the incidence of duty has been passed on - AT
Denial of refund claim - Unjust enrichment - If the revenue authorities were not inclined to accept the chartered accountant content certificate, they should have adduced some evidence that the incidence of duty has been passed on - AT
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