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...
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Imposition of penalty u/r 26 of CER 2002 on transporters - clandestine removal - there is no evidence to prove that the lorry drivers or the owners had involved themselves in clandestine clearance - The goods were accepted and carried by the drivers on the assurance that they would be issued invoices - No penalty - AT
Imposition of penalty u/r 26 of CER 2002 on transporters - clandestine removal - there is no evidence to prove that the lorry drivers or the owners had involved themselves in clandestine clearance - The goods were accepted and carried by the drivers on the assurance that they would be issued invoices - No penalty - AT
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