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...
Section 179 of the Act cannot be invoked if such a Director proves that non recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part - HC
Section 179 of the Act cannot be invoked if such a Director proves that non recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part - HC
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