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...
Assessment u/s 153A - proof of incriminating material found in search - the profit and loss account and balance sheet of the assessee company, by any stretch of imagination, cannot be considered as incriminating material - Additions deleted.
Assessment u/s 153A - proof of incriminating material found in search - the profit and loss account and balance sheet of the assessee company, by any stretch of imagination, cannot be considered as incriminating material - Additions deleted.
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