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...
Acceptance of the loss in the revised returns u/s 139(5) – Change of status of assessee - how the brought forward losses could change the status of the assessee? - AT
Acceptance of the loss in the revised returns u/s 139(5) – Change of status of assessee - how the brought forward losses could change the status of the assessee? - AT
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