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...
Disallowance of interest on late payment of TDS u/s 37 - As the case of late payment of TDS is not in the nature of penalty, the same is allowable u/s 37 - AT
Disallowance of interest on late payment of TDS u/s 37 - As the case of late payment of TDS is not in the nature of penalty, the same is allowable u/s 37 - AT
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