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...
Dishonor of cheque - liability of accused/petitioners to pay 20% or less of the cheque amount to the complainant - Retrospective effect of amendments - provision of Section 143-A of the Act cannot be applied to the pending cases
Dishonor of cheque - liability of accused/petitioners to pay 20% or less of the cheque amount to the complainant - Retrospective effect of amendments - provision of Section 143-A of the Act cannot be applied to the pending cases
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