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...
Benefit of the concessional rate of tax - Concededly, the Tribunal took recourse to neither route, and simply ruled against the appellant, both in the appeal as well as in the review application. This approach cannot pass muster as it violates established principles of fairness and according equal opportunity to disputants who are present before an adjudicator. - HC
Benefit of the concessional rate of tax - Concededly, the Tribunal took recourse to neither route, and simply ruled against the appellant, both in the appeal as well as in the review application. This approach cannot pass muster as it violates established principles of fairness and according equal opportunity to disputants who are present before an adjudicator. - HC
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