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...
Addition to sales turnover - difference in the value of stock transfer(F-Form) and books of accounts - the authorities have not considered that suppression in the sale turnover with respect to the quantity of goods received under stock transfer - The evasion or escapement of tax can be attributed only if there is any specific allegation in disclosing the sales turnover - remanded as above said aspect are not considered
Addition to sales turnover - difference in the value of stock transfer(F-Form) and books of accounts - the authorities have not considered that suppression in the sale turnover with respect to the quantity of goods received under stock transfer - The evasion or escapement of tax can be attributed only if there is any specific allegation in disclosing the sales turnover - remanded as above said aspect are not considered
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