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...
Stay application - Refund along with up-to-date interest after adjusting 20% of the disputed demand - Petitioner was following-up with the department. According to us, that is not a good enough answer. Even after notice u/s 226(3) of the Act was issued, which was in September 2022, the petitioner did not take immediate steps to approach the court. - No relief - HC
Stay application - Refund along with up-to-date interest after adjusting 20% of the disputed demand - Petitioner was following-up with the department. According to us, that is not a good enough answer. Even after notice u/s 226(3) of the Act was issued, which was in September 2022, the petitioner did not take immediate steps to approach the court. - No relief - HC
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