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...
Amendment of section 143. - prima facie adjustments to be made before making scrutiny assessment - before making an assessment under sub-section (3) of that section, a return shall be processed under sub-section (1) of section 143.
Amendment of section 143. - prima facie adjustments to be made before making scrutiny assessment - before making an assessment under sub-section (3) of that section, a return shall be processed under sub-section (1) of section 143.
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