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...
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Order of the CIT is modified as instead of making addition directly, and treating income from yoga as business income, the AO is directed to conduct necessary enquiry with regard to yoga, ayurvedic treatment etc. and thereupon decide the same - AT
Order of the CIT is modified as instead of making addition directly, and treating income from yoga as business income, the AO is directed to conduct necessary enquiry with regard to yoga, ayurvedic treatment etc. and thereupon decide the same - AT
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