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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Exemption u/s 11 - alleged violation of certain provisions of Section 13 - Excess salary paid to the trustee - revenue has failed to place on record any comparative chart or any other corroborative evidence to establish that the aforesaid payment was excessive or unreasonable, in any manner.
Exemption u/s 11 - alleged violation of certain provisions of Section 13 - Excess salary paid to the trustee - revenue has failed to place on record any comparative chart or any other corroborative evidence to establish that the aforesaid payment was excessive or unreasonable, in any manner.
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