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 u/s 40A(3) - the finding of fact has been recorded by two revenue authorities that the payments made by the assessee on a single day did not exceed ₹ 20,000/- to a person - no disallowance u/s 40A(3) - no substantial question of law arises
Addition u/s 40A(3) - the finding of fact has been recorded by two revenue authorities that the payments made by the assessee on a single day did not exceed ₹ 20,000/- to a person - no disallowance u/s 40A(3) - no substantial question of law arises
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