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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Revocation of cancellation of petitioner's registration - failure to file returns continuously for a period of six months - By not bringing them back to the Goods and Services Tax fold/regime, would not further the interest of the revenue. - Relief is granted subject to certain safeguards - HC
Revocation of cancellation of petitioner's registration - failure to file returns continuously for a period of six months - By not bringing them back to the Goods and Services Tax fold/regime, would not further the interest of the revenue. - Relief is granted subject to certain safeguards - HC
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