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...
Allowance of Bad-debts u/s 36(1)(vii) - There is no requirement to establish that debts has become irrecoverable in the accounts of the assessee for the previous year. - HC
Allowance of Bad-debts u/s 36(1)(vii) - There is no requirement to establish that debts has become irrecoverable in the accounts of the assessee for the previous year. - HC
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