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...
TDS u/s 194A(3)(ix) - TDS on accrued interest on the compensation amount - compensation and interest thereupon awarded by Motor Accident Claims Tribunal, by no stretch of imagination, can be said to be ‘income’ rather same being ‘damages’ granted by court on account of injury or death in accidental cases, cannot be subjected to TDS u/s 194A - HC
TDS u/s 194A(3)(ix) - TDS on accrued interest on the compensation amount - compensation and interest thereupon awarded by Motor Accident Claims Tribunal, by no stretch of imagination, can be said to be ‘income’ rather same being ‘damages’ granted by court on account of injury or death in accidental cases, cannot be subjected to TDS u/s 194A - HC
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