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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Penalty levied u/s 271B - delay in getting accounts audited u/s 44AB - Except making a submission of assessee that senior partner was no well, no plausible explanation was furnished - AO levied minimum penalty prescribed u/s 271B - Penalty confirmed.
Penalty levied u/s 271B - delay in getting accounts audited u/s 44AB - Except making a submission of assessee that senior partner was no well, no plausible explanation was furnished - AO levied minimum penalty prescribed u/s 271B - Penalty confirmed.
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