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...
Recovery of tax due from the directors - no finding that the tax due cannot be recovered from the company - no liability could be fixed on the Directors under S. 179 of the Act to pay the tax due - HC
Recovery of tax due from the directors - no finding that the tax due cannot be recovered from the company - no liability could be fixed on the Directors under S. 179 of the Act to pay the tax due - HC
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