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...
Validity of reopening of assessment - AO proceeded to exercise the powers since he wanted to verify certain aspects the assessment already complete, Thus Assessing Officer has clearly exceeded his jurisdiction under Section 147 - HC
Validity of reopening of assessment - AO proceeded to exercise the powers since he wanted to verify certain aspects the assessment already complete, Thus Assessing Officer has clearly exceeded his jurisdiction under Section 147 - HC
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