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...
Taxability of professional goodwill - the revenue has not established that the assessee was managing the whole or substantially the whole of the affairs of the company - the amount received by the assessee is neither chargeable under sec. 28(ii)(a) nor under the head capital gain.
Taxability of professional goodwill - the revenue has not established that the assessee was managing the whole or substantially the whole of the affairs of the company - the amount received by the assessee is neither chargeable under sec. 28(ii)(a) nor under the head capital gain.
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