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...
Share of property - inheritance - the assessee's share out of the said consideration became payable to her directly under the will on the death of the father, not to be regarded as income - HC
Share of property - inheritance - the assessee's share out of the said consideration became payable to her directly under the will on the death of the father, not to be regarded as income - HC
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