Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Interest u/s 244A on principal claim of refund of tax - AO has not made out the case of delay in refund for any period attributable to the assessee disentitling for interest - officer has no escape from granting interest to the assessee in terms of section 244A(1)(a) of the Act - HC
Interest u/s 244A on principal claim of refund of tax - AO has not made out the case of delay in refund for any period attributable to the assessee disentitling for interest - officer has no escape from granting interest to the assessee in terms of section 244A(1)(a) of the Act - HC
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