Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Period of liability - UPTT - assessing authority in fact, had passed an order granting remission of the tax since the assessee had not collected tax from its customers - decided against the revenue - SC
Period of liability - UPTT - assessing authority in fact, had passed an order granting remission of the tax since the assessee had not collected tax from its customers - decided against the revenue - SC
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