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...
Misconduct - Disciplinary Action against the erstwhile Deputy Commissioner of Customs, Central Excise - DEPB Scheme - Imposing penalty of withholding of 30% of monthly pension for the period of 5 years - Since the Adjudication Proceedings (in the main case) were dropped after passing of the penalty order, the said circumstance has not been considered while imposing penalty on petitioner. - matter restored back - HC
Misconduct - Disciplinary Action against the erstwhile Deputy Commissioner of Customs, Central Excise - DEPB Scheme - Imposing penalty of withholding of 30% of monthly pension for the period of 5 years - Since the Adjudication Proceedings (in the main case) were dropped after passing of the penalty order, the said circumstance has not been considered while imposing penalty on petitioner. - matter restored back - HC
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