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...
Violation of principles of natural justice - From the statutory provision of section 138 B, it is not the option for the Adjudicating Authority to allow or not to allow the cross- examination, if the appellant has requested for cross- examination, it is in the interest of principle of natural justice the Adjudicating Authority is duty bound to conduct the cross-examination of the witnesses - AT
Violation of principles of natural justice - From the statutory provision of section 138 B, it is not the option for the Adjudicating Authority to allow or not to allow the cross- examination, if the appellant has requested for cross- examination, it is in the interest of principle of natural justice the Adjudicating Authority is duty bound to conduct the cross-examination of the witnesses - AT
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