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...
Commissioner has no jurisdiction whatsoever to say that consequence flowing after decision of Tribunal are not correct and he still can pass an order making alteration in respect to something, which has already been finalized by Tribunal - HC
Commissioner has no jurisdiction whatsoever to say that consequence flowing after decision of Tribunal are not correct and he still can pass an order making alteration in respect to something, which has already been finalized by Tribunal - HC
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