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...
Duty demand - revenue neutrality - since the goods were cleared to sister concern whatever duty payable and availed as credit to their own unit hence entire exercise would be revenue neutrality - if the ultimate exercise benefited the Revenue by collection of duty and in that case, no such benefit accrues to exchequer. - AT
Duty demand - revenue neutrality - since the goods were cleared to sister concern whatever duty payable and availed as credit to their own unit hence entire exercise would be revenue neutrality - if the ultimate exercise benefited the Revenue by collection of duty and in that case, no such benefit accrues to exchequer. - AT
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