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...
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Clandestine removal - TMT Bars - statements accepting that goods are dislodged from the factory without following procedure was duly recorded u/s 14 of the CE Act, was ignored or not taken into consideration by the appellate Tribunal - it is a case of acceptance and failure to explain the huge variation in the stock and the variations were not having been disputed, the demand so made and calculated by the AO was in conformity with the law
Clandestine removal - TMT Bars - statements accepting that goods are dislodged from the factory without following procedure was duly recorded u/s 14 of the CE Act, was ignored or not taken into consideration by the appellate Tribunal - it is a case of acceptance and failure to explain the huge variation in the stock and the variations were not having been disputed, the demand so made and calculated by the AO was in conformity with the law
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