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...
Allowability of amount u/s 43A - foreign exchange fluctuation - But the word “expenditure” used in context of Section 37(1) would also cover loss even though the said amount had not gone out from the pocket of the assessee - HC
Allowability of amount u/s 43A - foreign exchange fluctuation - But the word “expenditure” used in context of Section 37(1) would also cover loss even though the said amount had not gone out from the pocket of the assessee - HC
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