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...
Imposition of penalty - the employee of the appellant company was involved in fraudulent act for his personal gain. - penalty imposed on the appellant company set aside while confirmed the interest liability - AT
Imposition of penalty - the employee of the appellant company was involved in fraudulent act for his personal gain. - penalty imposed on the appellant company set aside while confirmed the interest liability - AT
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