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...
Eligibility for deduction under section 80IB - disallowance under Section 40[a] [ia] cannot be treated separately and it gets added back to the gross total income of the assessee - deduction u/s 80IB allowed on such additions also - HC
Eligibility for deduction under section 80IB - disallowance under Section 40[a] [ia] cannot be treated separately and it gets added back to the gross total income of the assessee - deduction u/s 80IB allowed on such additions also - HC
Note: It is a system-generated summary and is for quick reference only.
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