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...
Assessment u/s 153A - additions in unabated assessments - additions in unabated assessments without any incriminating material found during the course of search u/s 132 - no addition/disallowance was called in assessment year in which no incriminating material was found during the course of search at the premises of the assessee if the time limit of issuance of notice u/s 143(2) stood expired before the date of conducting search u/s 132.
Assessment u/s 153A - additions in unabated assessments - additions in unabated assessments without any incriminating material found during the course of search u/s 132 - no addition/disallowance was called in assessment year in which no incriminating material was found during the course of search at the premises of the assessee if the time limit of issuance of notice u/s 143(2) stood expired before the date of conducting search u/s 132.
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