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 of interest expense - appellant has been able to prove the business exigency of giving loan of such a huge amount without interest after borrowing the same at huge interest expenses - Additions deleted - AT
Disallowance of interest expense - appellant has been able to prove the business exigency of giving loan of such a huge amount without interest after borrowing the same at huge interest expenses - Additions deleted - AT
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