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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Whether the plea that the withdrawal of the Anti-Dumping duty would have been with retrospective effect is justified? - No provisions of law found enabling the Designated Authority or empowering him to allow backdated relief in such circumstances - The answer is no - AT
Whether the plea that the withdrawal of the Anti-Dumping duty would have been with retrospective effect is justified? - No provisions of law found enabling the Designated Authority or empowering him to allow backdated relief in such circumstances - The answer is no - AT
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