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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Criminal contempt for lowering the authority of this Appellate Tribunal - In the present contempt case, the procedure contemplated under Section 15 of Contempt of Courts Act, 1971 has not been complied, consequently, the Contempt Case is liable to be closed as cognizance was taken in violation of mandatary procedure prescribed in Section 15 and major part of alleged acts of contempt are barred by Limitation prescribed by Section 20 of the Act. - AT
Criminal contempt for lowering the authority of this Appellate Tribunal - In the present contempt case, the procedure contemplated under Section 15 of Contempt of Courts Act, 1971 has not been complied, consequently, the Contempt Case is liable to be closed as cognizance was taken in violation of mandatary procedure prescribed in Section 15 and major part of alleged acts of contempt are barred by Limitation prescribed by Section 20 of the Act. - AT
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