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...
Misuse of area based exemption - fraudulent showing expansion of manufacturing capacity - His basis for saying that no action has been taken against supplier for mis-declaration cannot ipso-facto result in granting unintended and fraudulent benefit to the respondent - AT
Misuse of area based exemption - fraudulent showing expansion of manufacturing capacity - His basis for saying that no action has been taken against supplier for mis-declaration cannot ipso-facto result in granting unintended and fraudulent benefit to the respondent - AT
Note: It is a system-generated summary and is for quick reference only.