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...
Notice u/s 143(2) – notice under section 143(2), cannot bar the Assessing Officer from processing the revised return under section 143(1)(a) of the Act - HC
Notice u/s 143(2) – notice under section 143(2), cannot bar the Assessing Officer from processing the revised return under section 143(1)(a) of the Act - HC
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