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...
Attachment of immovable property - Recovery proceedings against the buyer of the property from the defaulter assessee - a person who had taken possession and made payment of the consideration was the owner though he had not obtained the deed of conveyance. - no recovery from the buyer of the property - HC
Attachment of immovable property - Recovery proceedings against the buyer of the property from the defaulter assessee - a person who had taken possession and made payment of the consideration was the owner though he had not obtained the deed of conveyance. - no recovery from the buyer of the property - HC
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