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...
Penalty u/r 25 of CER - the Tribunal while passing the impugned order did not give any reason as to why the penalty of ₹ 5,00,000/- should be confirmed - Penalty set aside
Penalty u/r 25 of CER - the Tribunal while passing the impugned order did not give any reason as to why the penalty of ₹ 5,00,000/- should be confirmed - Penalty set aside
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