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...
Withholding tax on payment of legal representation charges to Simpson & Grierson, New Zealand - assessee has to prove that the services were rendered outside India and the same was utilized outside India and the payee is having no business or business connection in India. - AT
Withholding tax on payment of legal representation charges to Simpson & Grierson, New Zealand - assessee has to prove that the services were rendered outside India and the same was utilized outside India and the payee is having no business or business connection in India. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
