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...
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Depreciation of leased assets - since the claim was not raised due to sheer negligence and it had not even figured in the profit and loss account. It was not the subject matter of assessment - Claim not allowed.
Depreciation of leased assets - since the claim was not raised due to sheer negligence and it had not even figured in the profit and loss account. It was not the subject matter of assessment - Claim not allowed.
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