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 - use of brand name of others - it is obvious that the appellants are not the owners of the brand name, but they have merely acquired the right to produce goods under the brand name without any rights to sell the goods under the said brand name - demand confirmed - AT
SSI exemption - use of brand name of others - it is obvious that the appellants are not the owners of the brand name, but they have merely acquired the right to produce goods under the brand name without any rights to sell the goods under the said brand name - demand confirmed - AT
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