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...
Substitution of new section for section 153B- Time limit for completion of assessment under section 153A. - The limitation for completion of assessment in case of other person referred to in section 153C shall be changed from existing two years to twenty-one months
Substitution of new section for section 153B- Time limit for completion of assessment under section 153A. - The limitation for completion of assessment in case of other person referred to in section 153C shall be changed from existing two years to twenty-one months
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