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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Cancellation of registration - non filing of GST Returns - Petitioner contended that, since he was out of business, the return after September, 2018 could not be filed. - the petitioner appears to be someone, who is keen to continue his business and the State’s obligation is to ensure the implementation of the law, but at the same time not to thwart, in any manner, the business prospects of the citizens and, therefore, acceding to the request, we are required to allow this petition. - HC
Cancellation of registration - non filing of GST Returns - Petitioner contended that, since he was out of business, the return after September, 2018 could not be filed. - the petitioner appears to be someone, who is keen to continue his business and the State’s obligation is to ensure the implementation of the law, but at the same time not to thwart, in any manner, the business prospects of the citizens and, therefore, acceding to the request, we are required to allow this petition. - HC
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