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...
Disallowance u/s 40A(3) being paid in Cash - disallowance of payment of Rs. 13,69,540/- (5% of total payment) by the AO is not justified in the facts and circumstances of the case when the majority of payments were subjected to TDS - AT
Disallowance u/s 40A(3) being paid in Cash - disallowance of payment of Rs. 13,69,540/- (5% of total payment) by the AO is not justified in the facts and circumstances of the case when the majority of payments were subjected to TDS - AT
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