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...
Delayed statutory appeals against GST assessment orders may be pursued where the taxpayer undertakes to pay outstanding tax and interest and deposits 10% of the penalty. Upon compliance, the appellate authority must decide the appeal on merits without applying limitation. If the conditions are not met, tax recovery may proceed after due notice. The permission remains conditional on these payments.
Delayed statutory appeals against GST assessment orders may be pursued where the taxpayer undertakes to pay outstanding tax and interest and deposits 10% of the penalty. Upon compliance, the appellate authority must decide the appeal on merits without applying limitation. If the conditions are not met, tax recovery may proceed after due notice. The permission remains conditional on these payments.
Note: It is a system-generated summary and is for quick reference only.
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