ITAT Delhi held that Section 56(2)(viib) could not be invoked where shares were allotted at a premium to a 100% holding company. The Tribunal upheld deletion of the addition, finding that the ...

If you are wondering whether Realty Income is trading at a fair price today, the key question is how its current share price ...

The Tribunal held that transfer pricing adjustments must be based on international transactions and not entity-level figures. It remanded the matter after finding errors in the computation of the ...

As digital transformation accelerates, intellectual property (IP) is hardening into a core driver of corporate value.

For centuries, mothers have held the fort down while fathers went outside to win the world. But what many have managed to blissfully ignore is the fact that there would be no fort to return to, if a ...

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American Funds Capital Income Builder CAIBX features a disciplined approach to dividend-paying stocks across the globe, with a dose of well-crafted fixed-income exposure to offset equity volatility.

Complex damages assessments often involve the valuation, at a specific point in time, of a financial asset or the economic rights to a stream of profits or cash flows. Valuation may also be directly ...

Learning to play the piano has long been associated with rigid lessons, endless scales, and strict adherence to classical repertoire. Rarely has it been considered fun. But now, Payam Khastkhodaei ...

Biodiversity underpins almost every aspect of human health. Clean air, fresh water, disease regulation and food production all rely on the functioning of healthy ecosystems 3,4. Rapid habitat and ...

AGNC Investment Corp (NASDAQ:AGNC | AGNC Price Prediction) and Realty Income (NYSE:O) both carry the REIT label and pay monthly dividends, but their most recent earnings reports reveal two ...

Health systems are under growing pressure to succeed in new payment models as the industry shifts from fee-for-service to value-based care. For Renton, Wash.-based Providence, success has hinged on a ...