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...
Deduction, when there is variance between CPWD and State PWD rate – The assessee is entitled for deduction of 15% on account of rate variation between CPWD and State PWD and 10% towards self supervision. - AT
Deduction, when there is variance between CPWD and State PWD rate – The assessee is entitled for deduction of 15% on account of rate variation between CPWD and State PWD and 10% towards self supervision. - AT
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