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...
Recovery of cost of bank guarantee furnished by the Respondent No.5 - the issue regarding letting out of immovable property was decided in favor of appellant - appellant asessee to bear the cost - SC
Recovery of cost of bank guarantee furnished by the Respondent No.5 - the issue regarding letting out of immovable property was decided in favor of appellant - appellant asessee to bear the cost - SC
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