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...
Ex-parte order passed by CIT-A -NFAC - submission of assessee that the notices issued by CIT (A) NFAC through mail went to Spam for which he was not able to see the notices issued and remained unrepresented - Considering the totality of the facts of the case and in the interest of justice, matter restored back before CIT(A) - AT
Ex-parte order passed by CIT-A -NFAC - submission of assessee that the notices issued by CIT (A) NFAC through mail went to Spam for which he was not able to see the notices issued and remained unrepresented - Considering the totality of the facts of the case and in the interest of justice, matter restored back before CIT(A) - AT
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