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...
Transfer of Credit of SAD - Transfer of balance amount of credit to the new Unit especially when the sale is not unit-wise but the entire company was sold, is in accordance with the provisions of Rule 10A - stay granted - AT
Transfer of Credit of SAD - Transfer of balance amount of credit to the new Unit especially when the sale is not unit-wise but the entire company was sold, is in accordance with the provisions of Rule 10A - stay granted - AT
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