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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
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Violation of import conditions - DEEC license - once the percentage is fixed by the notification, mere fact that the one manufacturer may use more inputs and the another manufacturer use less inputs in terms of the norms prescribed is irrelevant as long as conditions of the notification are fulfilled - AT
Violation of import conditions - DEEC license - once the percentage is fixed by the notification, mere fact that the one manufacturer may use more inputs and the another manufacturer use less inputs in terms of the norms prescribed is irrelevant as long as conditions of the notification are fulfilled - AT
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