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...
Short-payment - Interest paid but paid under separate heading - Payment was made under a different Head should not result in denial of benefit of such payment and appropriation of the payment towards the liability - AT
Short-payment - Interest paid but paid under separate heading - Payment was made under a different Head should not result in denial of benefit of such payment and appropriation of the payment towards the liability - AT
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