Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Request for recalling an order wherein the appeal was dismissed on the ground of delay in filing an appeal - assessee cannot expect the Tribunal to become a party to its plan to be eligible for such settlement scheme by allowing its prayer to firstly recall the order and then, subsequently on such recall, allow the withdraw of the appeal, being a condition precedent for settlement of dispute. - AT
Request for recalling an order wherein the appeal was dismissed on the ground of delay in filing an appeal - assessee cannot expect the Tribunal to become a party to its plan to be eligible for such settlement scheme by allowing its prayer to firstly recall the order and then, subsequently on such recall, allow the withdraw of the appeal, being a condition precedent for settlement of dispute. - AT
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