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...
Ex parte order of CIT(A) - providing proper opportunity to the assessee - Although, we do note that the assessee have been most casual in their approach and were not present before the Ld. Commissioner of Income Tax (Appeals) and have also chosen not to be represented before this Tribunal today, in the interest of substantial justice, we deem it fit to restore these appeals to the file of the CIT(A) - AT
Ex parte order of CIT(A) - providing proper opportunity to the assessee - Although, we do note that the assessee have been most casual in their approach and were not present before the Ld. Commissioner of Income Tax (Appeals) and have also chosen not to be represented before this Tribunal today, in the interest of substantial justice, we deem it fit to restore these appeals to the file of the CIT(A) - AT
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