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...
SSI Exemption - whether after assignment agreement in respect of brand name, it can be inferred that the respondent is using the brand name of another person and accordingly not entitled for the S.S.I. exemption Notification No. 8/2001-CE - Held No - Benefit of exemption allowed - AT
SSI Exemption - whether after assignment agreement in respect of brand name, it can be inferred that the respondent is using the brand name of another person and accordingly not entitled for the S.S.I. exemption Notification No. 8/2001-CE - Held No - Benefit of exemption allowed - AT
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