Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Valuation of imported goods - inclusion of discount in assessable value - In the light of the status of the appellant as "exclusive commercial agent", the 25% discount enjoyed by them is reasonable and the same cannot be termed as abnormal discount
Valuation of imported goods - inclusion of discount in assessable value - In the light of the status of the appellant as "exclusive commercial agent", the 25% discount enjoyed by them is reasonable and the same cannot be termed as abnormal discount
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