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 - When the refund claim arises within two or three days and within 15 days, a refund claim is filed, the obvious conclusion would be that the appellant was clearly aware that by the time, the crude palm oil got processed and cleared; the actual duty suffered to them was known to them. More over in this case on merits also, the appellant was eligible for refund. - AT
Denial of refund claim - Unjust enrichment - When the refund claim arises within two or three days and within 15 days, a refund claim is filed, the obvious conclusion would be that the appellant was clearly aware that by the time, the crude palm oil got processed and cleared; the actual duty suffered to them was known to them. More over in this case on merits also, the appellant was eligible for refund. - AT
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