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...
Import of Beta Napthol under DEEC and Target Plus Scheme - Since, the transaction of the Beta Napthol by the appellant to the job worker does not fall under the term either “sale” or “transferred in other manner”. Therefore, there is no contravention of the condition attached to the N/N. 93/2004-Customs
Import of Beta Napthol under DEEC and Target Plus Scheme - Since, the transaction of the Beta Napthol by the appellant to the job worker does not fall under the term either “sale” or “transferred in other manner”. Therefore, there is no contravention of the condition attached to the N/N. 93/2004-Customs
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