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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Classification of imported goods - Hormones Levonorgestrel - The product imported by the appellant is basic hormones, which is used as ingredients for further manufacturing of chemical contraceptive preparations based on hormones. Therefore, the product imported by the appellant is hormone and not a preparation. Accordingly, the correct classification is heading 2937 2300. - AT
Classification of imported goods - Hormones Levonorgestrel - The product imported by the appellant is basic hormones, which is used as ingredients for further manufacturing of chemical contraceptive preparations based on hormones. Therefore, the product imported by the appellant is hormone and not a preparation. Accordingly, the correct classification is heading 2937 2300. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
