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...
Deduction u/s 54F - purchase of land with constructed shed measuring 100 sq.ft. of ACC sheet roofing and without electricity and water. - whether the Assessee can be said to have purchased “a residential house” - Held Yes
Deduction u/s 54F - purchase of land with constructed shed measuring 100 sq.ft. of ACC sheet roofing and without electricity and water. - whether the Assessee can be said to have purchased “a residential house” - Held Yes
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