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...
Self adjustment of excess duty paid with short duty paid - Price variation clause - the appellant has gone ahead and adjusted the excess duty paid with the short paid duty which is not permissible in law - AT
Self adjustment of excess duty paid with short duty paid - Price variation clause - the appellant has gone ahead and adjusted the excess duty paid with the short paid duty which is not permissible in law - AT
Note: It is a system-generated summary and is for quick reference only.