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...
Revenue Recognition - Reimbursement of advance tax - it cannot be said that the amount disputed by APTRANSCO has really accrued only because, the assessee company has raised the bill - AT
Revenue Recognition - Reimbursement of advance tax - it cannot be said that the amount disputed by APTRANSCO has really accrued only because, the assessee company has raised the bill - AT
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