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...
Appellants have also approached the Authority for Advance Ruling (AAR) who has held against the appellant - The Tribunal's decisions shall be applicable to the disputed issue which is for the period not covered by the A.A.R. judgment. - stay granted - AT
Appellants have also approached the Authority for Advance Ruling (AAR) who has held against the appellant - The Tribunal's decisions shall be applicable to the disputed issue which is for the period not covered by the A.A.R. judgment. - stay granted - AT
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