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...
Valuation of import of ceramic tiles - Reliance placed in NIDB data on contemporaneous imports - There is no evidence put forward by the department as to the reason for doubting the transaction value. - The department has failed to establish the grounds to reject the transaction value. - AT
Valuation of import of ceramic tiles - Reliance placed in NIDB data on contemporaneous imports - There is no evidence put forward by the department as to the reason for doubting the transaction value. - The department has failed to establish the grounds to reject the transaction value. - AT
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