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 u/s 40A (3) - reimbursement of expenses to employee - exception of rule 6DD - for purpose of disallowance u/s 40 A (3) both expenditure and payment should exceed INR 20,000/- - in case of reimbursement of tour bills to various staff each expenditure does not exceed above limit - no disallowance called for
Disallowance u/s 40A (3) - reimbursement of expenses to employee - exception of rule 6DD - for purpose of disallowance u/s 40 A (3) both expenditure and payment should exceed INR 20,000/- - in case of reimbursement of tour bills to various staff each expenditure does not exceed above limit - no disallowance called for
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