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...
Taxability of assessee, who falls within section 44BB of the Income Tax act – Appellant assessee himself referred the case prejudicial to it - decided against the assessee - HC
Taxability of assessee, who falls within section 44BB of the Income Tax act – Appellant assessee himself referred the case prejudicial to it - decided against the assessee - HC
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