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...
Deemed dividend u/s 2(22)(e) - trade advance - assessee are in regular course of the business of purchase and sales of the shares/currency/derivatives/commodities - trading transactions are beyond the ambit of deemed dividend
Deemed dividend u/s 2(22)(e) - trade advance - assessee are in regular course of the business of purchase and sales of the shares/currency/derivatives/commodities - trading transactions are beyond the ambit of deemed dividend
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