No separate benchmarking of Royalty transaction when the transaction has also been benchmarked by applying TNMM at the entity level: Bengaluru High Court
In a latest transfer pricing judgment, Bengaluru high court in the case of M/s Kaypee Electronics & Associates Pvt. Ltd
ICAI Allowed student to bring their own material to the exam hall in a open book exam for Elective subject.
CAI had introduced elective subjects in Paper 6 in the CA Final (New) course exam from May 2018 exam and onwards, which is being held on open book methodology.
What happening in legal field
CBDT vide notification No. 32/2019 dt. 01-04-2019 notifies ITR forms ITR 1 (SAHAJ): For individuals being a resident (other than