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...
Disclosure of sale proceeds deposited in bank account – There is no rule that the amount credited to the Bank A/c. must be taken as income from other sources - AT
Disclosure of sale proceeds deposited in bank account – There is no rule that the amount credited to the Bank A/c. must be taken as income from other sources - AT
Note: It is a system-generated summary and is for quick reference only.
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