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...
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Professional Misconduct - The reports issued in form 10 DA u/s 80 JJAA of Income Tax Act by the Chartered Accountant - failure to obtain sufficient appropriate evidence and failure to exercise due diligence & professional skepticism - Allegation against the CA proved - monetary penalty of Rs fifty (50) lakhs only imposed - NFRA
Professional Misconduct - The reports issued in form 10 DA u/s 80 JJAA of Income Tax Act by the Chartered Accountant - failure to obtain sufficient appropriate evidence and failure to exercise due diligence & professional skepticism - Allegation against the CA proved - monetary penalty of Rs fifty (50) lakhs only imposed - NFRA
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