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...
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Period of limitation for passing the block assessment order - limitation period is to be counted from the last date of search when the search operation completed - SC
Period of limitation for passing the block assessment order - limitation period is to be counted from the last date of search when the search operation completed - SC
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