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...
Cancellation of registration u/s 12A of the Act – Activity charitable or not – Holding of seminars cannot be termed a commercial or business activity, as the trust was established for the specific purpose - AT
Cancellation of registration u/s 12A of the Act – Activity charitable or not – Holding of seminars cannot be termed a commercial or business activity, as the trust was established for the specific purpose - AT
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