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...
All provisions of the Tribunals Reforms Act, 2026 came into force on 25 August 2026. The notification activates the Act in its entirety from that date, making its reforms and statutory framework operational.
All provisions of the Tribunals Reforms Act, 2026 came into force on 25 August 2026. The notification activates the Act in its entirety from that date, making its reforms and statutory framework operational.
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