Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
LTCG - The assessee is not entitled to claim of deduction u/s 54B/ 54F as the assessee has failed to deposit the unutilized amount of capital gains in the capital gains scheme account by the date of filing of return of income.
LTCG - The assessee is not entitled to claim of deduction u/s 54B/ 54F as the assessee has failed to deposit the unutilized amount of capital gains in the capital gains scheme account by the date of filing of return of income.
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