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...
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Sale of plot - STCG OR LTCG - The mere fact that the sale of the property in the earlier AY and the resultant reduction of the ‘stock in trade’ was not questioned by the AO will not relieve the Assessee from having to demonstrate that the sale of the plot in question in the AY under consideration was not by way of an investment resulting in short term capital gains. - HC
Sale of plot - STCG OR LTCG - The mere fact that the sale of the property in the earlier AY and the resultant reduction of the ‘stock in trade’ was not questioned by the AO will not relieve the Assessee from having to demonstrate that the sale of the plot in question in the AY under consideration was not by way of an investment resulting in short term capital gains. - HC
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