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...
Jurisdiction - power of Additional Director General to issue SCN - Proper officer - The order has been passed after following the principles of natural justice and fair play, the show-cause notices were issued by the competent authority, and therefore, the question of interference by this Court, in light of alternative remedy, does not arise.
Jurisdiction - power of Additional Director General to issue SCN - Proper officer - The order has been passed after following the principles of natural justice and fair play, the show-cause notices were issued by the competent authority, and therefore, the question of interference by this Court, in light of alternative remedy, does not arise.
Note: It is a system-generated summary and is for quick reference only.
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