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 - Stainless Steel tube fitting – Tees, Crosses - The goods in question imported by the appellants are fittingly fall under the CTI 7307 2200 inasmuch as the description of the product submitted by the appellants clearly demonstrate that the same are treaded elbows, bends etc. - The contention of the revenue that another importer has claimed different classification, rejected - AT
Classification of imported goods - Stainless Steel tube fitting – Tees, Crosses - The goods in question imported by the appellants are fittingly fall under the CTI 7307 2200 inasmuch as the description of the product submitted by the appellants clearly demonstrate that the same are treaded elbows, bends etc. - The contention of the revenue that another importer has claimed different classification, rejected - AT
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