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...
First appellate authority should direct appellant to reconstruct the appeal if the same is not traced in his office, which observation is due to the fact that the appellant has been able to show us copies of the ST-4 appeals which were signed by their authorised signatory - AT
First appellate authority should direct appellant to reconstruct the appeal if the same is not traced in his office, which observation is due to the fact that the appellant has been able to show us copies of the ST-4 appeals which were signed by their authorised signatory - AT
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