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...
Classification of goods - toys, viz., Talking Parrot - bona fide belief - penalty, as imposed on the appellant/assessee is not justified in the facts of the present case - HC
Classification of goods - toys, viz., Talking Parrot - bona fide belief - penalty, as imposed on the appellant/assessee is not justified in the facts of the present case - HC
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