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...
Levy of fee u/s 234E in the order u/s 200A - That time limit of one year has already elapsed and the defect is thus not curable even at this stage - the impugned levy of fees under section 234 E is unsustainable in law. - AT
Levy of fee u/s 234E in the order u/s 200A - That time limit of one year has already elapsed and the defect is thus not curable even at this stage - the impugned levy of fees under section 234 E is unsustainable in law. - AT
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