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...
Penalty u/s 271(1)(c) of the Income Tax Act, when assessee was assessed and had paid tax under MAT provisions – there cannot be imposition of penalty under Section 271(1)(c) of the Act for addition made under the normal provisions - HC
Penalty u/s 271(1)(c) of the Income Tax Act, when assessee was assessed and had paid tax under MAT provisions – there cannot be imposition of penalty under Section 271(1)(c) of the Act for addition made under the normal provisions - HC
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