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...
Distribution of estate of deceased's investments - Nomination of FDs in favor of Daughter - whether such nominated assets to be excluded from the estate of the deceased - Held no - Nominations cannot and do not displace the law of succession, nor do they open a third line of succession - HC
Distribution of estate of deceased's investments - Nomination of FDs in favor of Daughter - whether such nominated assets to be excluded from the estate of the deceased - Held no - Nominations cannot and do not displace the law of succession, nor do they open a third line of succession - HC
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