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 - Demurrage charges - The goods were seized under the suspicion of being overvalued, and the appellant was coerced into accepting a lower value. - The entire investigation was flawed and faulty and therefore the appellant is also not liable for demurrage and the lower authority is directed to issue the demurrage waiver certificate to the appellant as contemplated under Regulation 6 (1) (L) of the Handling of Cargo in Customs Areas Regulations, 2009. - AT
Valuation - Demurrage charges - The goods were seized under the suspicion of being overvalued, and the appellant was coerced into accepting a lower value. - The entire investigation was flawed and faulty and therefore the appellant is also not liable for demurrage and the lower authority is directed to issue the demurrage waiver certificate to the appellant as contemplated under Regulation 6 (1) (L) of the Handling of Cargo in Customs Areas Regulations, 2009. - AT
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