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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Rental income or otherwise - mesne profit - TAT was right in holding that mesne profits and interest on mesne profits received under the direction of the Civil Court for unauthorised occupation of the immovable property of the assessee by Indian Overseas Bank-the erstwhile tenant of the appellant, was liable to tax u/s 23(1) of the Act, since mesne profits, and interest on mesne profits, in the facts of the present case constitute revenue receipt. - HC
Rental income or otherwise - mesne profit - TAT was right in holding that mesne profits and interest on mesne profits received under the direction of the Civil Court for unauthorised occupation of the immovable property of the assessee by Indian Overseas Bank-the erstwhile tenant of the appellant, was liable to tax u/s 23(1) of the Act, since mesne profits, and interest on mesne profits, in the facts of the present case constitute revenue receipt. - HC
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