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...
Assessment u/s 153A pursuant to search proceedings - making a new claim which is not a consequence of the search action in case of unabated assessment - both the assessee as well as the A.O. cannot make any claim which is not a consequence of the search action in case of unabated assessment. - AT
Assessment u/s 153A pursuant to search proceedings - making a new claim which is not a consequence of the search action in case of unabated assessment - both the assessee as well as the A.O. cannot make any claim which is not a consequence of the search action in case of unabated assessment. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
