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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Allegations of custodial assault during summons proceedings and coerced confession were not substantiated where no independent contemporaneous material linked the claimed injuries to the relevant date. The respondents denied the incident and relied on CCTV footage, contemporaneous records and an incident report, while the absence of any complaint during the proceedings, any request for medical aid at the premises, or any immediate police complaint weighed against the claim. On that record, writ relief was declined and the petition dismissed.
Allegations of custodial assault during summons proceedings and coerced confession were not substantiated where no independent contemporaneous material linked the claimed injuries to the relevant date. The respondents denied the incident and relied on CCTV footage, contemporaneous records and an incident report, while the absence of any complaint during the proceedings, any request for medical aid at the premises, or any immediate police complaint weighed against the claim. On that record, writ relief was declined and the petition dismissed.
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