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...
Principles of natural justice - non-issuance of mandatory notice u/s 74(1) - Assessment orders set aside, which are deemed to have been withdrawn, subject to the condition that the petitioner shall complies with the second request of the aforesaid Notification, which contemplates payment of interest due u/s 50(1) and late fee u/s 47 - HC
Principles of natural justice - non-issuance of mandatory notice u/s 74(1) - Assessment orders set aside, which are deemed to have been withdrawn, subject to the condition that the petitioner shall complies with the second request of the aforesaid Notification, which contemplates payment of interest due u/s 50(1) and late fee u/s 47 - HC
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