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...
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Refund claim - Section 11 (2) (b) of the DVAT Act - Where a demand is sought to be created much later than the two-month period, that cannot come in the way of the refund being granted.
Refund claim - Section 11 (2) (b) of the DVAT Act - Where a demand is sought to be created much later than the two-month period, that cannot come in the way of the refund being granted.
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