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...
Liability of interest - delayed payment of duty - When the appellants are eligible for benefit of N/N. 67/95 they cannot be compelled to pay interest alleging delay in payment of duty on molasses cleared and used by them - AT
Liability of interest - delayed payment of duty - When the appellants are eligible for benefit of N/N. 67/95 they cannot be compelled to pay interest alleging delay in payment of duty on molasses cleared and used by them - AT
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