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...
Requirement of application of non deduction of TDS u/s 195(2) - unless person (deductor) is responsible for paying any sum chargeable under the Act - there is no question of making any application u/s 195(2)
Requirement of application of non deduction of TDS u/s 195(2) - unless person (deductor) is responsible for paying any sum chargeable under the Act - there is no question of making any application u/s 195(2)
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