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...
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Denial of exemption claim - sales tax exemption - non-maintenance of average production after the expiry of the benefit period inasmuch as it had drastically come down to ₹ 9.06 crores from 17.52 crores. - clubbing of turnover of other unit is not permissible - SC
Denial of exemption claim - sales tax exemption - non-maintenance of average production after the expiry of the benefit period inasmuch as it had drastically come down to ₹ 9.06 crores from 17.52 crores. - clubbing of turnover of other unit is not permissible - SC
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