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...
When the assessee has purchased any residential house other than the new residential house within a period of one year after the date of transfer, then the assessee shall not be eligible for claim of deduction u/s 54F - AT
When the assessee has purchased any residential house other than the new residential house within a period of one year after the date of transfer, then the assessee shall not be eligible for claim of deduction u/s 54F - AT
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