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...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Change of Private Limited company to Limited liability partnership firm - succession to business - Disallowance of expenses - non filing of return for proper period and not in appropriate status is not at all a procedural mistake, it is quite substantial mistake. - AO directed to examine the issue as per law without being influenced by other observation of the Ld.CIT(A) - AT
Change of Private Limited company to Limited liability partnership firm - succession to business - Disallowance of expenses - non filing of return for proper period and not in appropriate status is not at all a procedural mistake, it is quite substantial mistake. - AO directed to examine the issue as per law without being influenced by other observation of the Ld.CIT(A) - AT
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