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...
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Renting of Immovable property service - Inasmuch as separate agreement has been entered into by the appellant with their customers so on renting out of immovable property and renting out of equipment, it cannot be said that these are part of the immovable property - AT
Renting of Immovable property service - Inasmuch as separate agreement has been entered into by the appellant with their customers so on renting out of immovable property and renting out of equipment, it cannot be said that these are part of the immovable property - AT
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