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...
Claim of exemption from CVD - import of ‘Red Fine Standard Grade Murate of Potash (MOP) - Imported MOP had been used in the manufacture of fertilizers. - since the evidence produced by the appellant, has not been rebutted by the revenue, exemption allowed - AT
Claim of exemption from CVD - import of ‘Red Fine Standard Grade Murate of Potash (MOP) - Imported MOP had been used in the manufacture of fertilizers. - since the evidence produced by the appellant, has not been rebutted by the revenue, exemption allowed - AT
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