Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Undisclosed income - acquittal in the Criminal Proceeding is not automatic deletion of income under the Income Tax Act as both operate in different fields - Appellate Authority should arrive at its own independent findings of fact on the basis of such material.
Undisclosed income - acquittal in the Criminal Proceeding is not automatic deletion of income under the Income Tax Act as both operate in different fields - Appellate Authority should arrive at its own independent findings of fact on the basis of such material.
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