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...
Refund claim - Reassessment was required to be done by the proper officer and is admittedly not in the hands of assessee. - Revenue cannot be allowed to have the benefit of its own lapses. - AT
Refund claim - Reassessment was required to be done by the proper officer and is admittedly not in the hands of assessee. - Revenue cannot be allowed to have the benefit of its own lapses. - AT
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