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...
Commission paid to directors - Directors paying tax at the maximum rate on income including commission which is higher than DDT - no infringement of any law - neither can be treated as an amount paid in lieu off dividend or excessive under section 40A(2)(b)
Commission paid to directors - Directors paying tax at the maximum rate on income including commission which is higher than DDT - no infringement of any law - neither can be treated as an amount paid in lieu off dividend or excessive under section 40A(2)(b)
Note: It is a system-generated summary and is for quick reference only.
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