Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Refund claim - principles of unjust enrichment - There is no evidence of unjust enrichment as the dredger and its parts were still in use and not sold or transferred, negating the possibility of passing the duty burden to consumers. The substantial questions of law were answered against the appellant revenue. - HC
Refund claim - principles of unjust enrichment - There is no evidence of unjust enrichment as the dredger and its parts were still in use and not sold or transferred, negating the possibility of passing the duty burden to consumers. The substantial questions of law were answered against the appellant revenue. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
