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...
Valuation - inclusion of the value of ECP while discharging the duty liability on RMPU - Merely because, these two items were designed for a combined working after installing them on the railway coaches does not automatically mean the value of one should be added in the other for central excise purpose - AT
Valuation - inclusion of the value of ECP while discharging the duty liability on RMPU - Merely because, these two items were designed for a combined working after installing them on the railway coaches does not automatically mean the value of one should be added in the other for central excise purpose - AT
Note: It is a system-generated summary and is for quick reference only.
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