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...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Deduction u/s 80P(2)(a)(i) – Effect of amendment - banking or credit facilities to its members - Whether the Assessee is a co-operative bank or not - If licence is not obtained it may be an illegal banking business under the other statute - exemption allowed - AT
Deduction u/s 80P(2)(a)(i) – Effect of amendment - banking or credit facilities to its members - Whether the Assessee is a co-operative bank or not - If licence is not obtained it may be an illegal banking business under the other statute - exemption allowed - AT
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