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...
Additions u/s 41(1) – If the assessee claims expenditure but ultimately if there is a loss and such loss cannot be set off u/s 72 - section 41(1) of the Act cannot be invoked - AT
Additions u/s 41(1) – If the assessee claims expenditure but ultimately if there is a loss and such loss cannot be set off u/s 72 - section 41(1) of the Act cannot be invoked - AT
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