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...
Entitlement to expenses against the undisclosed receipts of truck - The assessee’s case, being wholly unsubstantiated and presumptuous, has thus rightly been not accepted by the Revenue.
Entitlement to expenses against the undisclosed receipts of truck - The assessee’s case, being wholly unsubstantiated and presumptuous, has thus rightly been not accepted by the Revenue.
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