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...
Proceedings against Courier agency - For bonafide action on the part of the appellant, the provisions of Regulation 13(b) and 13(c) of the said Regulations are not attracted. - AT
Proceedings against Courier agency - For bonafide action on the part of the appellant, the provisions of Regulation 13(b) and 13(c) of the said Regulations are not attracted. - AT
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