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 of imported goods - Scrap - reports of Chartered Engineers suggest that part of the material is serviceable and could also be used as such - the appellant had approached Revenue for mutilation of goods which may be permitted to clear the scrap after mutilation at their own cost
Valuation of imported goods - Scrap - reports of Chartered Engineers suggest that part of the material is serviceable and could also be used as such - the appellant had approached Revenue for mutilation of goods which may be permitted to clear the scrap after mutilation at their own cost
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