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 expenses and depreciation - the assessee showed the alienation of the parcel of the land at Baramati. There is nothing on record that the assessee has wound up the business. There is a temporary lull in the business - Claim of deduction allowed.
Disallowance of expenses and depreciation - the assessee showed the alienation of the parcel of the land at Baramati. There is nothing on record that the assessee has wound up the business. There is a temporary lull in the business - Claim of deduction allowed.
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