Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
Payment of Non-compete fees - revenue expenditure vs capital expenditure - Said payment was made for the purpose of running the business and not for the purpose of acquiring the business. - held as revenue in nature - AT
Payment of Non-compete fees - revenue expenditure vs capital expenditure - Said payment was made for the purpose of running the business and not for the purpose of acquiring the business. - held as revenue in nature - AT
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