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...
Clandestine removal - The confirmation of demand solely on the basis of fact that Appellant declared himself as manufacturer in tender documents cannot be sustained in law.
Clandestine removal - The confirmation of demand solely on the basis of fact that Appellant declared himself as manufacturer in tender documents cannot be sustained in law.
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