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...
Confiscation of Goods – Service of notice – Lapse of period – date of sending or dispatching notice by registered post is date of giving notice as contemplated under Section 110(2) - date of service of notice cannot be held as one which entitles petitioner to seek for return of goods on ground that six months period had expired - HC
Confiscation of Goods – Service of notice – Lapse of period – date of sending or dispatching notice by registered post is date of giving notice as contemplated under Section 110(2) - date of service of notice cannot be held as one which entitles petitioner to seek for return of goods on ground that six months period had expired - HC
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