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...
Capital Gains or income from other sources - Nature of compensation received - Where such an asset is transferred by way of relinquishment, the compensation for such relinquishment so received is chargeable to tax under the head “Capital gains” and the amount initially paid shall be treated as cost of acquisition for acquiring such rights. - AT
Capital Gains or income from other sources - Nature of compensation received - Where such an asset is transferred by way of relinquishment, the compensation for such relinquishment so received is chargeable to tax under the head “Capital gains” and the amount initially paid shall be treated as cost of acquisition for acquiring such rights. - AT
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