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...
Filling of appeal manually - appeal of assessee rejected on the ground that it was not filed electronically but was filed manually - delay in filing appeals electronically should not come in the way of rendering justice to the assessee.
Filling of appeal manually - appeal of assessee rejected on the ground that it was not filed electronically but was filed manually - delay in filing appeals electronically should not come in the way of rendering justice to the assessee.
Note: It is a system-generated summary and is for quick reference only.
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