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...
Maintainability of petition - availability of alternate remedy - Classification of imported goods - Glucometer - As the Tribunal has already expressed its views in an identical matter and has classified the Glucometer under 9027, an Appeal to CESTAT against impugned order would be a mere idle formality - Glucose meters are classifiable under heading 90.27 and are eligible for exemption - HC
Maintainability of petition - availability of alternate remedy - Classification of imported goods - Glucometer - As the Tribunal has already expressed its views in an identical matter and has classified the Glucometer under 9027, an Appeal to CESTAT against impugned order would be a mere idle formality - Glucose meters are classifiable under heading 90.27 and are eligible for exemption - HC
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