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...
Addition on the basis of TDS certificate - Work in progress / receipt of advance - the question is to check whether the income of the assessee has been offered to tax or not during the subsequent period - matter remanded back for verification - AT
Addition on the basis of TDS certificate - Work in progress / receipt of advance - the question is to check whether the income of the assessee has been offered to tax or not during the subsequent period - matter remanded back for verification - AT
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