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...
Instead of terminating the proceedings initiated u/s 148 of the Act by dropping them the revenue chose inexplicably to keep those proceedings alive - This amounts to nothing but harassment of the petitioner - HC
Instead of terminating the proceedings initiated u/s 148 of the Act by dropping them the revenue chose inexplicably to keep those proceedings alive - This amounts to nothing but harassment of the petitioner - HC
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