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...
Benefit of Notification No. 108/95 - nly objection raised by the Revenue is that certificate was not in the name of present respondents - the certificate is to be in respect of the goods that the same are required for the project - No demand - AT
Benefit of Notification No. 108/95 - nly objection raised by the Revenue is that certificate was not in the name of present respondents - the certificate is to be in respect of the goods that the same are required for the project - No demand - AT
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