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...
Bogus LTCG - the assessee was not allowed cross-examination of the maker of the statement therefore, the statement of the persons cannot be used against the assessee for making addition u/s. 68.
Bogus LTCG - the assessee was not allowed cross-examination of the maker of the statement therefore, the statement of the persons cannot be used against the assessee for making addition u/s. 68.
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