Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Benefit of exemption - re-import of goods for repair or reconditioning - when the goods are reimported for an activity which amounts to manufacture, such re-importation will not fall under the impugned notification. Therefore, the exemption benefit of the notification cannot be extended to the appellant.
Benefit of exemption - re-import of goods for repair or reconditioning - when the goods are reimported for an activity which amounts to manufacture, such re-importation will not fall under the impugned notification. Therefore, the exemption benefit of the notification cannot be extended to the appellant.
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