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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The assessee delayed filing the TDS statement, leading to late fees u/s 234E. The Assessing Officer issued an order u/s 200A regarding the late filing. The assessee claimed reasonable and bona fide cause for the delay, but the authorities rejected this claim. The Income Tax Appellate Tribunal upheld the levy of late filing fees u/s 234E, finding no violation of provisions by the Assessing Officer. The Tribunal declined to examine the merits of the assessee's claim of reasonable cause and dismissed the appeal, deciding against the assessee.
The assessee delayed filing the TDS statement, leading to late fees u/s 234E. The Assessing Officer issued an order u/s 200A regarding the late filing. The assessee claimed reasonable and bona fide cause for the delay, but the authorities rejected this claim. The Income Tax Appellate Tribunal upheld the levy of late filing fees u/s 234E, finding no violation of provisions by the Assessing Officer. The Tribunal declined to examine the merits of the assessee's claim of reasonable cause and dismissed the appeal, deciding against the assessee.
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