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 restricted item - used tyres of various sizes - imported goods cannot be treated as "hazardous waste" - the clearance of goods shall be allowed for home consumption however on payment of redemption fine under section 125 ibid and penalty under section 112(a) ibid which is reduced to 15% and 10% of assessed value respectively.
Import of restricted item - used tyres of various sizes - imported goods cannot be treated as "hazardous waste" - the clearance of goods shall be allowed for home consumption however on payment of redemption fine under section 125 ibid and penalty under section 112(a) ibid which is reduced to 15% and 10% of assessed value respectively.
Note: It is a system-generated summary and is for quick reference only.