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...
Addition made being Specified Bank Notes deposited in the bank account of the assessee - whether the assessee had sufficient cash balance in its books for making the said deposits in the bank account? - Assessee has furnished the evidences and replies from the parties - AO had not brought any cogent evidence on record to disbelieve the details furnished by the parties and the assessee. - No additions - AT
Addition made being Specified Bank Notes deposited in the bank account of the assessee - whether the assessee had sufficient cash balance in its books for making the said deposits in the bank account? - Assessee has furnished the evidences and replies from the parties - AO had not brought any cogent evidence on record to disbelieve the details furnished by the parties and the assessee. - No additions - AT
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