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...
Rate of gross profit to be adopted for unaccounted sales - It is settled law that the entire sales cannot be considered as income but only the profit embedded in it is to be considered as income - AT
Rate of gross profit to be adopted for unaccounted sales - It is settled law that the entire sales cannot be considered as income but only the profit embedded in it is to be considered as income - AT
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