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...
Valuation - additional consideration flowing for the goods arising out of the difference in price between the clearances made to buyers who surrendered Advance License and others who did not - Rule 6 of the Central Excise Valuation Rules, 2000 - inclusion of additional consideration confirmed.
Valuation - additional consideration flowing for the goods arising out of the difference in price between the clearances made to buyers who surrendered Advance License and others who did not - Rule 6 of the Central Excise Valuation Rules, 2000 - inclusion of additional consideration confirmed.
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