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...
Deduction u/s 24(a) against income from house property - any material collected at the back of the assessee and not confronted to the assessee ad without calling for comments of the assessee would not be admissible in evidence against the assessee - AT
Deduction u/s 24(a) against income from house property - any material collected at the back of the assessee and not confronted to the assessee ad without calling for comments of the assessee would not be admissible in evidence against the assessee - AT
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