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...
Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of export, they had wrongly mentioned that the export is being made for refund of IGST, wherein there was no claim for refund made - It is an admitted fact that the appellant neither claimed refund at any point of time, nor any such refund was granted to them. This fact has also been confirmed by the Revenue - Benefit of exemption allowed - AT
Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of export, they had wrongly mentioned that the export is being made for refund of IGST, wherein there was no claim for refund made - It is an admitted fact that the appellant neither claimed refund at any point of time, nor any such refund was granted to them. This fact has also been confirmed by the Revenue - Benefit of exemption allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
