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...
Validity of assessment order - Circular No.3 has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials - The proceedings which proceeds on the basis of the proposals/reports of the Enforcement Wing/ISIC, are liable to be set aside. - HC
Validity of assessment order - Circular No.3 has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials - The proceedings which proceeds on the basis of the proposals/reports of the Enforcement Wing/ISIC, are liable to be set aside. - HC
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