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...
Transfer - Development agreement - unless there is willingness on the part of the Developer to perform his part of the Contract, there cannot be a transfer of capital assets as envisaged u/s 2(47)(v) r.w.s. 53A of the Transfer of the Property Act - AT
Transfer - Development agreement - unless there is willingness on the part of the Developer to perform his part of the Contract, there cannot be a transfer of capital assets as envisaged u/s 2(47)(v) r.w.s. 53A of the Transfer of the Property Act - AT
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