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...
Rate of depreciation on printers - The claim by the assessee at 60% is acceptable - since in respect of percentage on depreciation claimed in respect of the very same machinery has been permitted for the earlier years, the the Revenue cannot take a difference stand - HC
Rate of depreciation on printers - The claim by the assessee at 60% is acceptable - since in respect of percentage on depreciation claimed in respect of the very same machinery has been permitted for the earlier years, the the Revenue cannot take a difference stand - HC
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