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...
Condonation of delay -The process of reasoning adopted by the Commissioner for computing the period of delay from the date of despatch is perverse - appellate order quashed and remit the appeal to the Commissioner (Appeals) for denovo determination - AT
Condonation of delay -The process of reasoning adopted by the Commissioner for computing the period of delay from the date of despatch is perverse - appellate order quashed and remit the appeal to the Commissioner (Appeals) for denovo determination - AT
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