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...
Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of the Customs Act, despite seeking relief from the same. The Tribunal referred various decisions, which upheld the necessity of pre-deposit as per the statutory provisions. Consequently, the CESTAT dismissed the appeal due to non-compliance with the mandatory pre-deposit requirement.
Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of the Customs Act, despite seeking relief from the same. The Tribunal referred various decisions, which upheld the necessity of pre-deposit as per the statutory provisions. Consequently, the CESTAT dismissed the appeal due to non-compliance with the mandatory pre-deposit requirement.
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