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 68 - The evidence is compelling that the land deal was actually done by the appellant and the on money was also paid by the appellant and only the name of M/s SMV agencies was placed. Therefore addition confirmed
Addition u/s 68 - The evidence is compelling that the land deal was actually done by the appellant and the on money was also paid by the appellant and only the name of M/s SMV agencies was placed. Therefore addition confirmed
Note: It is a system-generated summary and is for quick reference only.
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