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...
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Addition u/s 69A - unsecured loans - interest expenditure - The case involved disputes over the addition of unsecured loans under section 69A and the disallowance of interest expenses. The assessee provided adequate documentation to prove the genuineness of the loans and the business purpose of interest payments. Consequently, both additions made by the assessing officer were overturned, and the appeal of the assessee was allowed by the appellate tribunal.
Addition u/s 69A - unsecured loans - interest expenditure - The case involved disputes over the addition of unsecured loans under section 69A and the disallowance of interest expenses. The assessee provided adequate documentation to prove the genuineness of the loans and the business purpose of interest payments. Consequently, both additions made by the assessing officer were overturned, and the appeal of the assessee was allowed by the appellate tribunal.
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