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...
No new case could have been set up or decided contrary to the show cause notices regarding classification of goods, without issuing a fresh show cause notice to the assessee in this regard - SC
No new case could have been set up or decided contrary to the show cause notices regarding classification of goods, without issuing a fresh show cause notice to the assessee in this regard - SC
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