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...
Instructions to subordinate authorities u/s 119(2)(b) in respect of the refund of income tax - discretionary power is given to the Board to issue such instructions and only after that the assessing authority can use such power - HC refused to interfere in the matter.
Instructions to subordinate authorities u/s 119(2)(b) in respect of the refund of income tax - discretionary power is given to the Board to issue such instructions and only after that the assessing authority can use such power - HC refused to interfere in the matter.
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