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...
Right to information covers material held by or under the control of a public authority when an RTI request is made. Information concerning a private body may be sought only where another law permits the authority to access it, subject to the conditions and restrictions of that law. Regulatory power to call for information does not require a public authority to obtain, create, collect or collate material absent from its records merely to answer an RTI application. Directions requiring SEBI to procure information from BSE and provide it to applicants were treated as unsustainable, and the challenged CIC directions were quashed.
Right to information covers material held by or under the control of a public authority when an RTI request is made. Information concerning a private body may be sought only where another law permits the authority to access it, subject to the conditions and restrictions of that law. Regulatory power to call for information does not require a public authority to obtain, create, collect or collate material absent from its records merely to answer an RTI application. Directions requiring SEBI to procure information from BSE and provide it to applicants were treated as unsustainable, and the challenged CIC directions were quashed.
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