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 Watch (Digital ATM Surveillance Solution) & Iwatch DVR (Digital Video Recording) - Since the prime function of these devices as explained by the Appellant is to record images, it is nothing but a digital camera and needs to be classified accordingly.
Classification of Watch (Digital ATM Surveillance Solution) & Iwatch DVR (Digital Video Recording) - Since the prime function of these devices as explained by the Appellant is to record images, it is nothing but a digital camera and needs to be classified accordingly.
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