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...
Method of Valuation - Transaction value or MRP value - sale of mineral water to PVRs (Cinema halls) who are institutional consumers - there is no question of the applicability of Section 4 - appellant has discharged duty u/s 4A (MRP based) rightly.
Method of Valuation - Transaction value or MRP value - sale of mineral water to PVRs (Cinema halls) who are institutional consumers - there is no question of the applicability of Section 4 - appellant has discharged duty u/s 4A (MRP based) rightly.
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