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...
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Refund claim - Improper documentation - there is no prescribed rule that refund claim is required to be filed on letter head and only then the refund claim shall be entertained - the question of foreign exchange realization does not arise as these export goods are free replacement of defective goods - refund allowed - AT
Refund claim - Improper documentation - there is no prescribed rule that refund claim is required to be filed on letter head and only then the refund claim shall be entertained - the question of foreign exchange realization does not arise as these export goods are free replacement of defective goods - refund allowed - AT
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