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...
Classification of imported goods - import of Saccharomyces Boulardii - revenue classified the same as yeast under chapter 21 and not under CTH 29183090 - Merely because the appellant has been issued a License by the Drugs & Cosmetics Act, it cannot be said that the imported goods are known and understood as medicine. - AT
Classification of imported goods - import of Saccharomyces Boulardii - revenue classified the same as yeast under chapter 21 and not under CTH 29183090 - Merely because the appellant has been issued a License by the Drugs & Cosmetics Act, it cannot be said that the imported goods are known and understood as medicine. - AT
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