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...
Addition u/s 69 - unexplained investment made in purchase of plot - Transaction found during the survey was neither recorded in the books of account for the year nor any satisfactory explanation was given - the authorities below were perfectly justified in making the addition u/s 69 towards on-money paid by the assessee in the year under consideration - AT
Addition u/s 69 - unexplained investment made in purchase of plot - Transaction found during the survey was neither recorded in the books of account for the year nor any satisfactory explanation was given - the authorities below were perfectly justified in making the addition u/s 69 towards on-money paid by the assessee in the year under consideration - AT
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