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 of all the recovery proceedings - addition of dividend as per section 2(22) as consideration paid by the appellant for purchase of its own shares from the shareholders - Scheme was approved by this Court - interim relief granted partly - HC
Stay of all the recovery proceedings - addition of dividend as per section 2(22) as consideration paid by the appellant for purchase of its own shares from the shareholders - Scheme was approved by this Court - interim relief granted partly - HC
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