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 of interest from house property income (rental income) - AO restricted the deduction only for the part of the year during which the property had remained in existence - CIT(A) had erred in sustaining the order of the AO and thus misinterpreting the scope and gamut of Section 24(b) - AT
Deduction of interest from house property income (rental income) - AO restricted the deduction only for the part of the year during which the property had remained in existence - CIT(A) had erred in sustaining the order of the AO and thus misinterpreting the scope and gamut of Section 24(b) - AT
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