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...
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Addition u/s. 68 - the CIT(A) granted partial relief to the assessee. This relief was granted to the assessee based upon an elaborate remand report filed by the AO which has been extracted in the order passed by the CIT(A) - ITAT confirmed the order of CIT(A) - Revenue appeal dismissed - HC
Addition u/s. 68 - the CIT(A) granted partial relief to the assessee. This relief was granted to the assessee based upon an elaborate remand report filed by the AO which has been extracted in the order passed by the CIT(A) - ITAT confirmed the order of CIT(A) - Revenue appeal dismissed - HC
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