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...
Applicability of exemption notification - merely because the revenue's appeal is pending in the Hon’ble Supreme Court, Hon’ble high court judgments do not loose its binding nature in view of the judicial discipline - AT
Applicability of exemption notification - merely because the revenue's appeal is pending in the Hon’ble Supreme Court, Hon’ble high court judgments do not loose its binding nature in view of the judicial discipline - AT
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