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...
Compensation received cannot be treated as consideration because 'right to sue' is not a property under section 6(e) of the Property Act and thus did not become a capital asset u/s 2(14) - AT
Compensation received cannot be treated as consideration because 'right to sue' is not a property under section 6(e) of the Property Act and thus did not become a capital asset u/s 2(14) - AT
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