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...
Rectification of mistake in the order - TDS u/s 194H - The assessee has not disputed the fact that the alleged discount was not reduced/adjusted from the total turnover as per the original invoices for the purpose of sales tax - order treated the same as commission confirmed - AT
Rectification of mistake in the order - TDS u/s 194H - The assessee has not disputed the fact that the alleged discount was not reduced/adjusted from the total turnover as per the original invoices for the purpose of sales tax - order treated the same as commission confirmed - AT
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