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...
Disallowance of bonus payable to employees u/s 43B - Since the assessee has not made payment before the due date of filing of the return, the lower authorities have rightly disallowed the claim of payment of bonus - AT
Disallowance of bonus payable to employees u/s 43B - Since the assessee has not made payment before the due date of filing of the return, the lower authorities have rightly disallowed the claim of payment of bonus - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
