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...
Disallowance of service tax expenses despite fact that expenditure pertains to earlier years - As liability was crystallized and paid during year under consideration, it was allowable as expenditure - AT
Disallowance of service tax expenses despite fact that expenditure pertains to earlier years - As liability was crystallized and paid during year under consideration, it was allowable as expenditure - AT
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