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 food preparations, namely, wheat flour, rice flour, corn crunch, rice crunch, etc. - Whether the goods in question are classifiable under chapter heading 1901.11 or under chapter heading 1901.19 or not? - Difference of opinion on merit i.e. issue of classification but concurrent decision on the issue of period of limitation while setting aside the demand. - AT
Classification of food preparations, namely, wheat flour, rice flour, corn crunch, rice crunch, etc. - Whether the goods in question are classifiable under chapter heading 1901.11 or under chapter heading 1901.19 or not? - Difference of opinion on merit i.e. issue of classification but concurrent decision on the issue of period of limitation while setting aside the demand. - AT
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