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...
Retention of goods after arriving at Port - Dispute in title of goods - the petitioner herein lodged their contentions and contended that the goods should not be released to the second respondent herein - It is quite possible that the petitioner has been misled by the foreign exporter. But then, that cannot be a ground for directing the first respondent (customs authorities) to retain the goods. - HC
Retention of goods after arriving at Port - Dispute in title of goods - the petitioner herein lodged their contentions and contended that the goods should not be released to the second respondent herein - It is quite possible that the petitioner has been misled by the foreign exporter. But then, that cannot be a ground for directing the first respondent (customs authorities) to retain the goods. - HC
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