Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Refund - Unjust enrichment - duty was paid under protest during the pendency of the adjudication proceedings - there was no question of passing on this element of duty to consumers/buyers. - Refund cannot be denied - SC
Refund - Unjust enrichment - duty was paid under protest during the pendency of the adjudication proceedings - there was no question of passing on this element of duty to consumers/buyers. - Refund cannot be denied - SC
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