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...
Appealable orders before Commissioner (Appeals) - Non-granting of TDS credit in order passed u/s 143 (1) - even otherwise, appeal lies before the Ld. CIT(Appeals) against the adjustments to the TDS credit made by the AO u/s 143 (1) - AT
Appealable orders before Commissioner (Appeals) - Non-granting of TDS credit in order passed u/s 143 (1) - even otherwise, appeal lies before the Ld. CIT(Appeals) against the adjustments to the TDS credit made by the AO u/s 143 (1) - AT
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