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...
Wealth Tax consequent to addition in Income Tax - assets - presumption - cannot be held to be the assets in the hands of the assessee after the period of more than eight years on the basis of addition in Income Tax - HC
Wealth Tax consequent to addition in Income Tax - assets - presumption - cannot be held to be the assets in the hands of the assessee after the period of more than eight years on the basis of addition in Income Tax - HC
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