Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Precondition to Appeal – Reproduction of Commissioner’s findings show that there was no conclusion reached that assessee had violated any comprehensive policy or any provisions in Customs Manual –That itself made out arguable case - Tribunal was not justified in imposing condition of deposit on assesse - HC
Precondition to Appeal – Reproduction of Commissioner’s findings show that there was no conclusion reached that assessee had violated any comprehensive policy or any provisions in Customs Manual –That itself made out arguable case - Tribunal was not justified in imposing condition of deposit on assesse - HC
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