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...
Import of Gold Findings - The notification fixing 10% rate of duty did not provide for any condition to be fulfilled. The impugned order also records clearly that there is no “actual user” condition in the notification - Adjudicating Authority cannot add additional conditions in the statutory provisions - AT
Import of Gold Findings - The notification fixing 10% rate of duty did not provide for any condition to be fulfilled. The impugned order also records clearly that there is no “actual user” condition in the notification - Adjudicating Authority cannot add additional conditions in the statutory provisions - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
