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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Extended period of limitation - Apart from a bald allegation there is no evidence adduced by department to establish supression or mis-statement of facts. The relied upon documents as stated in the show cause notice itself, establishes that appellant is not guilty of suppression of facts or mis-statement. - Demand set aside - AT
Extended period of limitation - Apart from a bald allegation there is no evidence adduced by department to establish supression or mis-statement of facts. The relied upon documents as stated in the show cause notice itself, establishes that appellant is not guilty of suppression of facts or mis-statement. - Demand set aside - AT
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