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...
Classification of goods - “Hydraulic door closers” appears to be a mechanical device and as submitted by the counsel for the petitioner, it stops the speed of the door or retard the speed - cannot be classified as fitting for doors - HC
Classification of goods - “Hydraulic door closers” appears to be a mechanical device and as submitted by the counsel for the petitioner, it stops the speed of the door or retard the speed - cannot be classified as fitting for doors - HC
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