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...
Expenditure incurred on wire mesh fitted on the buses plied by assessee for the school children - it is not in the capital field but is of revenue in nature and there is no enduring benefit to the assessee - AT
Expenditure incurred on wire mesh fitted on the buses plied by assessee for the school children - it is not in the capital field but is of revenue in nature and there is no enduring benefit to the assessee - AT
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