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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Notice u/s 147 issued beyond stipulated time limit - validity of service of notice - Merely signing the notices cannot be equated with the issuance of notice as contemplated u/s 149 - The process of issue of notice will be completed only when the envelope containing the notice is handed over to the Postal Authorities - AT
Notice u/s 147 issued beyond stipulated time limit - validity of service of notice - Merely signing the notices cannot be equated with the issuance of notice as contemplated u/s 149 - The process of issue of notice will be completed only when the envelope containing the notice is handed over to the Postal Authorities - AT
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