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...
Addition on account of difference between commission receipt declared by the assessee and as per Form 26AS - assessee has miserably failed to provide a satisfactory explanation with regard to difference in commission declared by the assessee and commission receipt as per Form 26AS - additions confirmed - AT
Addition on account of difference between commission receipt declared by the assessee and as per Form 26AS - assessee has miserably failed to provide a satisfactory explanation with regard to difference in commission declared by the assessee and commission receipt as per Form 26AS - additions confirmed - AT
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