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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Discrepancy in Finished Goods Register (RG-1) - Goods were found excess were not in complete finished condition as these goods were not packed and could not be entered in the statutory records - no Demand - AT
Discrepancy in Finished Goods Register (RG-1) - Goods were found excess were not in complete finished condition as these goods were not packed and could not be entered in the statutory records - no Demand - AT
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