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...
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Revocation of Customs Broker License - handling consignments for multiple untraceable exporters - The facts of the present case are similar, except that the copy of the communication sent by DGARM was made available to the appellant. Other documents were not made available to the appellant. - Allegation against the CB not proved - the order revoking the Customs Broker License for violation of Regulations 10 (n) of the 2018 Regulations set aside. - AT
Revocation of Customs Broker License - handling consignments for multiple untraceable exporters - The facts of the present case are similar, except that the copy of the communication sent by DGARM was made available to the appellant. Other documents were not made available to the appellant. - Allegation against the CB not proved - the order revoking the Customs Broker License for violation of Regulations 10 (n) of the 2018 Regulations set aside. - AT
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