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...
Addition under section 68 being share capital received and addition under section 69C on account of commission - some of Directors did not appear in the case of assessee - the assessee-company has been able to prove the identity of the Investor, its creditworthiness and genuineness of the transaction in the matter. - Additions deleted - AT
Addition under section 68 being share capital received and addition under section 69C on account of commission - some of Directors did not appear in the case of assessee - the assessee-company has been able to prove the identity of the Investor, its creditworthiness and genuineness of the transaction in the matter. - Additions deleted - AT
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