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...
Once the independent existence of a concern is denied and is held to be dummy concern, in that case the duty could not have been demanded from Appellant which is illegal - AT
Once the independent existence of a concern is denied and is held to be dummy concern, in that case the duty could not have been demanded from Appellant which is illegal - AT
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