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...
Recovery of tax u/s 179(1) from directors against the dues of company - explanation to Section 179 was added w.e.f. 01.06.2013 - the word “Tax” used in Section 179 was to be used also for penalty and interest - If the word “ Tax” is not read in that way, there will be loss of interest and penalty to the State Exchequer.
Recovery of tax u/s 179(1) from directors against the dues of company - explanation to Section 179 was added w.e.f. 01.06.2013 - the word “Tax” used in Section 179 was to be used also for penalty and interest - If the word “ Tax” is not read in that way, there will be loss of interest and penalty to the State Exchequer.
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