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...
Valuation of goods - there is substantial difference between the value arrived at on the basis of Valuation Rules and the transaction value and there is no explanation for this difference - stay granted partly - AT
Valuation of goods - there is substantial difference between the value arrived at on the basis of Valuation Rules and the transaction value and there is no explanation for this difference - stay granted partly - AT
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