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...
Disallowance of depreciation on sumo car - addition to the presumptive income declared u/s 44AD - AO could have estimated the income of the assessee if it was found to be less than as ought to have been under the provisions of section 44AD of the Act - Additions deleted.
Disallowance of depreciation on sumo car - addition to the presumptive income declared u/s 44AD - AO could have estimated the income of the assessee if it was found to be less than as ought to have been under the provisions of section 44AD of the Act - Additions deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
