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...
Exemption 10A(7) r.w.s. 80IA(10) - Excessive profit - since the assessee's operations are efficient enough to obtain more profits AO's action in restricting the profits is not correct. - AT
Exemption 10A(7) r.w.s. 80IA(10) - Excessive profit - since the assessee's operations are efficient enough to obtain more profits AO's action in restricting the profits is not correct. - AT
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