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...
Order of ITAT - Tribunal was not required to give its independent finding when it had concurred with the findings of the Commissioner of Income Tax (Appeals). - HC
Order of ITAT - Tribunal was not required to give its independent finding when it had concurred with the findings of the Commissioner of Income Tax (Appeals). - HC
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