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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Levy of Anti-Dumping Duty - impact assessment - The High Court observed that, apart from return of finding of dumping, price undercutting and depression, there is a requirement of an impact assessment which has to be significant for the Adjudicating Authority to recommend levy of Anti-Dumping Duty on the imports. - The HC held that, the Adjudicating Authority shall consider the impact assessment of the injury arising out of the dumped import based on the data produced.
Levy of Anti-Dumping Duty - impact assessment - The High Court observed that, apart from return of finding of dumping, price undercutting and depression, there is a requirement of an impact assessment which has to be significant for the Adjudicating Authority to recommend levy of Anti-Dumping Duty on the imports. - The HC held that, the Adjudicating Authority shall consider the impact assessment of the injury arising out of the dumped import based on the data produced.
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