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...
Disallowance of bogus loss - No information is available on record as to how the assessee company has taken loss from these client code modification - No details have been brought on record as to from whom assessee has taken the bogus entry of losses - No additions
Disallowance of bogus loss - No information is available on record as to how the assessee company has taken loss from these client code modification - No details have been brought on record as to from whom assessee has taken the bogus entry of losses - No additions
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