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...
Transfer of ongoing business - assessee is entitled for deduction u/s. 80IA(4)(iii) for the unexpired period during which the transferor enterprise would have been entitled for deduction if the transfer had not taken place - AT
Transfer of ongoing business - assessee is entitled for deduction u/s. 80IA(4)(iii) for the unexpired period during which the transferor enterprise would have been entitled for deduction if the transfer had not taken place - AT
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