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...
Land was purchased and sold by the assessee and two other co-owners for and on behalf of VEPL - Therefore, the income thereof was not liable to be assessed in the hands of the assessee- AT
Land was purchased and sold by the assessee and two other co-owners for and on behalf of VEPL - Therefore, the income thereof was not liable to be assessed in the hands of the assessee- AT
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