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...
Exemption u/s 11(1)(d) - grant received - proof of charitable activities - The grants so received by the appellant from the Government to tie utilized for specific purpose cannot be held to be income of the appellant.
Exemption u/s 11(1)(d) - grant received - proof of charitable activities - The grants so received by the appellant from the Government to tie utilized for specific purpose cannot be held to be income of the appellant.
Note: It is a system-generated summary and is for quick reference only.