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...
Refund of duty paid in cash - appellant not in the position to utilize the Credit as the factory was closed - Refund allowed to the extend of credit that could have been utilized.
Refund of duty paid in cash - appellant not in the position to utilize the Credit as the factory was closed - Refund allowed to the extend of credit that could have been utilized.
Note: It is a system-generated summary and is for quick reference only.