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...
Exemption u/s 11 - application of income - Donation to another society - Merely because PSESA was not registered u/s 12A of the Act for the year under consideration that cannot be a reason for not allowing corpus donation of ₹ 8.02 crores to the assessee society, keeping in mind that the donee society is also a like minded society.
Exemption u/s 11 - application of income - Donation to another society - Merely because PSESA was not registered u/s 12A of the Act for the year under consideration that cannot be a reason for not allowing corpus donation of ₹ 8.02 crores to the assessee society, keeping in mind that the donee society is also a like minded society.
Note: It is a system-generated summary and is for quick reference only.
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