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...
Petition u/s.264 is infructuous exercise which has admitted by the CIT u/s. 264 of the IT Act. The assessee had also not waived the right of appeal - CIT(A) directed to consider the appeal - AT
Petition u/s.264 is infructuous exercise which has admitted by the CIT u/s. 264 of the IT Act. The assessee had also not waived the right of appeal - CIT(A) directed to consider the appeal - AT
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