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...
Validity of Assessment U/s 143(3) r.w.s. 154 - What the AO has done by the impugned order is to conduct a substantive review of the earlier which was clearly impermissible. - HC
Validity of Assessment U/s 143(3) r.w.s. 154 - What the AO has done by the impugned order is to conduct a substantive review of the earlier which was clearly impermissible. - HC
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