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...
Settlement of inter/intra government disputes - Mandation of obtaining COD (Committee on Disputes) approval - Impugned order passed by the Tribunal dismissing the appeals only on the ground that there was no sanction from the COD, is unsustainable and is hereby set aside.
Settlement of inter/intra government disputes - Mandation of obtaining COD (Committee on Disputes) approval - Impugned order passed by the Tribunal dismissing the appeals only on the ground that there was no sanction from the COD, is unsustainable and is hereby set aside.
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