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...
Airlines business - classification - activities of CRS Companies would fall under the category of "online information and database access or retrieval service" - SC dismissed the appeal of the assessee
Airlines business - classification - activities of CRS Companies would fall under the category of "online information and database access or retrieval service" - SC dismissed the appeal of the assessee
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