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...
Assessee could not conduct business activity during the financial year, then also the assessee company is entitled to allowance of fixed and necessary expenses to maintain basic infrastructure of the company - AT
Assessee could not conduct business activity during the financial year, then also the assessee company is entitled to allowance of fixed and necessary expenses to maintain basic infrastructure of the company - AT
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