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...
Seeking interest on return of seized cash after adjustment of tax - in terms of the Explanation to Section 244A(1)(b) the amount was the excess tax (on change of its character from seized amount to tax paid), the petitioner is entitled to interest.
Seeking interest on return of seized cash after adjustment of tax - in terms of the Explanation to Section 244A(1)(b) the amount was the excess tax (on change of its character from seized amount to tax paid), the petitioner is entitled to interest.
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