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...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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Correct head of taxability of interest income - business income or income from other sources - the assessee firm had availed overdraft facility from the bank against the pledged of fixed deposit and overdraft amount was used for the purpose of business and interest was paid - since it is inextricably linked with the business activity, the impugned interest income has to be treated as business income
Correct head of taxability of interest income - business income or income from other sources - the assessee firm had availed overdraft facility from the bank against the pledged of fixed deposit and overdraft amount was used for the purpose of business and interest was paid - since it is inextricably linked with the business activity, the impugned interest income has to be treated as business income
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