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...
LTCG - Legislature has intentionally not added word “land“ in the provision of Section 55(2(a) and therefore, the provision of section 55(2)(a)(ii) of the Act would not be applicable while valuing the “cost of acquisition“ of the land - AT
LTCG - Legislature has intentionally not added word “land“ in the provision of Section 55(2(a) and therefore, the provision of section 55(2)(a)(ii) of the Act would not be applicable while valuing the “cost of acquisition“ of the land - AT
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