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...
Discount to the customer - disproportionately higher percentage - merely because there was variations in the previous and subsequent year with regard to the discount and rebates, AO should not have disallowed the claim of the appellant with regard to the discount and rebates and profits.
Discount to the customer - disproportionately higher percentage - merely because there was variations in the previous and subsequent year with regard to the discount and rebates, AO should not have disallowed the claim of the appellant with regard to the discount and rebates and profits.
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