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...
Genuineness of the Transaction – LTCG on sale of shares – shares of listing company were purchased in cash - The AO had not committed any error in rejecting the claim of the assessee - HC
Genuineness of the Transaction – LTCG on sale of shares – shares of listing company were purchased in cash - The AO had not committed any error in rejecting the claim of the assessee - HC
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