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...
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Revision u/s 263 - whether the AO has made enquiries about cash deposit capital gains bonds and land investment? - The perusal of the assessment order shows that it is very short and does not demonstrate or show that any enquiry were made and taken to logical end - Revision order sustained.
Revision u/s 263 - whether the AO has made enquiries about cash deposit capital gains bonds and land investment? - The perusal of the assessment order shows that it is very short and does not demonstrate or show that any enquiry were made and taken to logical end - Revision order sustained.
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