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...
Waiver of penalty - Complete revenue neutrality is linked with the question of imposition of penalty - the duty is chargeable but it is 100% refundable, the question of intention to evade payment of duty pales into insignificance.
Waiver of penalty - Complete revenue neutrality is linked with the question of imposition of penalty - the duty is chargeable but it is 100% refundable, the question of intention to evade payment of duty pales into insignificance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
