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...
Levy of penalty u/s 271C - TDS default u/s 194C - assessee is consistently following the practice of arriving the TDS liability at the end of the year - there is no doubt that the assessee has duly deducted the TDS and remitted to Govt. account. - no penalty.
Levy of penalty u/s 271C - TDS default u/s 194C - assessee is consistently following the practice of arriving the TDS liability at the end of the year - there is no doubt that the assessee has duly deducted the TDS and remitted to Govt. account. - no penalty.
Note: It is a system-generated summary and is for quick reference only.
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