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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Dishonour of Cheque - existence of debt/liability or not - rebuttal of presumption - the Complainant ought to have been substantiated his contention that in fact he has given on a hire Poclain machine to the accused - It is one thing to say that you cannot take up plea and another thing to say that plea is not proved. In this case defence taken by the accused was permissible and he has proved it also. - HC
Dishonour of Cheque - existence of debt/liability or not - rebuttal of presumption - the Complainant ought to have been substantiated his contention that in fact he has given on a hire Poclain machine to the accused - It is one thing to say that you cannot take up plea and another thing to say that plea is not proved. In this case defence taken by the accused was permissible and he has proved it also. - HC
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