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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Deduction u/s 80IB - Additional income - disclosure of income made during the survey proceedings does not mean that the income is to be treated as income from other sources. - such income in the absence of contrary evidences is arising from the business activities of the assessee.
Deduction u/s 80IB - Additional income - disclosure of income made during the survey proceedings does not mean that the income is to be treated as income from other sources. - such income in the absence of contrary evidences is arising from the business activities of the assessee.
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