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...
Interest expenditure on borrowed capital - expenditure is only to contain the losses of the borrower-company, by diverting it to the shareholders to that extent. The assessee’s claim is without merit - AT
Interest expenditure on borrowed capital - expenditure is only to contain the losses of the borrower-company, by diverting it to the shareholders to that extent. The assessee’s claim is without merit - AT
Note: It is a system-generated summary and is for quick reference only.
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