Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Addition towards set off of fictitious losses through Client Code Modification - AO neither proved nor led any evidence in case of any single transaction, while making addition to the income of the assessee. Addition made by the AO is based on general propositions, which cannot be sustained
Addition towards set off of fictitious losses through Client Code Modification - AO neither proved nor led any evidence in case of any single transaction, while making addition to the income of the assessee. Addition made by the AO is based on general propositions, which cannot be sustained
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