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...
Application of income - once the AO u/s 11(3A) allow the assessee to apply the income for such other charitable or religious purposes, as is specified in the application, which is in conformity with the objects of the trust- benefit u/s 11(2) allowable and no addition permissible u/s 11(3)
Application of income - once the AO u/s 11(3A) allow the assessee to apply the income for such other charitable or religious purposes, as is specified in the application, which is in conformity with the objects of the trust- benefit u/s 11(2) allowable and no addition permissible u/s 11(3)
Note: It is a system-generated summary and is for quick reference only.
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