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...
Entitlement to exemption u/s.11 - Assessee does not driven primarily by desire or motive to earn profits but to do charity through advancement of an object of general public utility. The assessee is operating on no profit basis. - The proviso to Sec.2(15) not applicable - exemption allowed - AT
Entitlement to exemption u/s.11 - Assessee does not driven primarily by desire or motive to earn profits but to do charity through advancement of an object of general public utility. The assessee is operating on no profit basis. - The proviso to Sec.2(15) not applicable - exemption allowed - AT
Note: It is a system-generated summary and is for quick reference only.