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 became due on final assessment is to be made without the claim being submitted by the assessee and that the provisions of unjust enrichment are not applicable. - AT
Refund became due on final assessment is to be made without the claim being submitted by the assessee and that the provisions of unjust enrichment are not applicable. - AT
Note: It is a system-generated summary and is for quick reference only.