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...
Franchise Service - principal-agent relationship - collection of payment on behalf of the Appellant - Mere use of word ‘principle to principle’ basis cannot be read for the impugned arrangement between appellant and his agents to be called as franchise service - The term of agreement is absolutely against the intent of what can be called as franchise service.
Franchise Service - principal-agent relationship - collection of payment on behalf of the Appellant - Mere use of word ‘principle to principle’ basis cannot be read for the impugned arrangement between appellant and his agents to be called as franchise service - The term of agreement is absolutely against the intent of what can be called as franchise service.
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