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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
SSI Exemption Benefit – calculation of turnover of 1.5 crore and 4.0 crore - Clubbing of clearance - Larger bench decision by majority - Prima facie case is against the assessee - stay granted partly - AT
SSI Exemption Benefit – calculation of turnover of 1.5 crore and 4.0 crore - Clubbing of clearance - Larger bench decision by majority - Prima facie case is against the assessee - stay granted partly - AT
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