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...
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Goods re-exported under bond - failure to produce proof of export - the contentions of the appellant that they are not responsible for failure to comply with procedure on the part of the merchant-exporter is tenable
Goods re-exported under bond - failure to produce proof of export - the contentions of the appellant that they are not responsible for failure to comply with procedure on the part of the merchant-exporter is tenable
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