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...
Disallowance treating remuneration paid to the partners under the provisions of section 40(b)(v) as excessive - A.O was not justified in working out the claim of remuneration after excluding the interest income. - AT
Disallowance treating remuneration paid to the partners under the provisions of section 40(b)(v) as excessive - A.O was not justified in working out the claim of remuneration after excluding the interest income. - AT
Note: It is a system-generated summary and is for quick reference only.
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