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...
Valuation of goods - valuation Integrated Circuits and transistors imported - Assessable value cannot be determined on the basis of quotation. Quotations are merely indicative price having no relevance as to the Country of Origin, which is admittedly not mentioned on the quotation - AT
Valuation of goods - valuation Integrated Circuits and transistors imported - Assessable value cannot be determined on the basis of quotation. Quotations are merely indicative price having no relevance as to the Country of Origin, which is admittedly not mentioned on the quotation - AT
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