Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Invoking Section 80IA(10) while denying benefit of Section 80IC - As seen from the sale invoice there is definitely a reason to believe that assessee has inflated the profits in eligible unit because the same product is being sold from both the units for almost identical price - benefit was rightly denied - HC
Invoking Section 80IA(10) while denying benefit of Section 80IC - As seen from the sale invoice there is definitely a reason to believe that assessee has inflated the profits in eligible unit because the same product is being sold from both the units for almost identical price - benefit was rightly denied - HC
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