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...
Profiteering - printing cartridges - The passing of the benefit by the distributor or retailer does not rest on the fact that the manufacturer or his supplier should have passed on the same benefit to him first - Respondent has profiteered by increasing his base price. Hence he is liable for penalty.
Profiteering - printing cartridges - The passing of the benefit by the distributor or retailer does not rest on the fact that the manufacturer or his supplier should have passed on the same benefit to him first - Respondent has profiteered by increasing his base price. Hence he is liable for penalty.
Note: It is a system-generated summary and is for quick reference only.