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...
Assessment is in the name of the deceased person - when the factum of death was brought to the notice of the authorities below, instead of substituting the legal heirs of the assessee in the file of the Revenue both the authorities below proceeded with and finalized the assessment against the assessee, since deceased which is unlawful, arbitrary, erroneous and bad in law. - AT
Assessment is in the name of the deceased person - when the factum of death was brought to the notice of the authorities below, instead of substituting the legal heirs of the assessee in the file of the Revenue both the authorities below proceeded with and finalized the assessment against the assessee, since deceased which is unlawful, arbitrary, erroneous and bad in law. - AT
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