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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Smuggling - Confiscation of gold / gold jewellery - burden to prove - on all the jewellery, there are no foreign markings and hence, there is no reasonable basis to conclude these to be of imported origin - the burden of proof does not shift to the appellants, but the burden lies on the investigating agency to prove that the seized jewellery were of foreign origin. - AT
Smuggling - Confiscation of gold / gold jewellery - burden to prove - on all the jewellery, there are no foreign markings and hence, there is no reasonable basis to conclude these to be of imported origin - the burden of proof does not shift to the appellants, but the burden lies on the investigating agency to prove that the seized jewellery were of foreign origin. - AT
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