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...
Penalty u/s 78 - failure to discharge tax - Construction services - both the authorities below have rightly imposed and upheld penalty under section 78 of the Finance Act, 1994.
Penalty u/s 78 - failure to discharge tax - Construction services - both the authorities below have rightly imposed and upheld penalty under section 78 of the Finance Act, 1994.
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