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...
Disallowance of Selling and Distribution Expenses - allowable business expense - discounts on purchase of vaccines given to doctors - the present assessee being a pharmaceutical company is outside the scope of the said circulars of MCI and the CBDT
Disallowance of Selling and Distribution Expenses - allowable business expense - discounts on purchase of vaccines given to doctors - the present assessee being a pharmaceutical company is outside the scope of the said circulars of MCI and the CBDT
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