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...
Imposition of penalties - Mere collection and delay to remit to the Government cannot be considered as an act of suppression - The penalty imposed u/s 78 is unwarranted.
Imposition of penalties - Mere collection and delay to remit to the Government cannot be considered as an act of suppression - The penalty imposed u/s 78 is unwarranted.
Note: It is a system-generated summary and is for quick reference only.