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...
Brand name – SSI exemption – contention of the assessees that ‘Micro’ is not a brand name belonging to MPPL but stands for the first name of MCPPL, cannot be accepted- AT
Brand name – SSI exemption – contention of the assessees that ‘Micro’ is not a brand name belonging to MPPL but stands for the first name of MCPPL, cannot be accepted- AT
Note: It is a system-generated summary and is for quick reference only.