Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Validity of Revision u/s 263 against the amalgamating companies - the impugned order passed u/s 263 of the Act by the Ld. Pr. CIT against the amalgamating companies which were not in existence on the date of the impugned order is a nullity
Validity of Revision u/s 263 against the amalgamating companies - the impugned order passed u/s 263 of the Act by the Ld. Pr. CIT against the amalgamating companies which were not in existence on the date of the impugned order is a nullity
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