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 GST registration of petitioner - time limitation - Non-application of mind - The reason for not being able to reply to the show cause notice in time has been sufficiently explained by the petitioner - it would serve the ends of justice in the event the petitioner is provided a fresh opportunity to respond to the show cause notice. - HC
Cancellation of GST registration of petitioner - time limitation - Non-application of mind - The reason for not being able to reply to the show cause notice in time has been sufficiently explained by the petitioner - it would serve the ends of justice in the event the petitioner is provided a fresh opportunity to respond to the show cause notice. - HC
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