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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Revival of the Company - The Tribunal found no merit in the appellant's contention that additional documents should be considered for the revival of the company after the lapse of the two-year period specified in Section 420(2) of the Companies Act, 2013. The Tribunal emphasized that the application for additional evidence was filed beyond the permissible period, thus not adhering to the statutory timeline.
Revival of the Company - The Tribunal found no merit in the appellant's contention that additional documents should be considered for the revival of the company after the lapse of the two-year period specified in Section 420(2) of the Companies Act, 2013. The Tribunal emphasized that the application for additional evidence was filed beyond the permissible period, thus not adhering to the statutory timeline.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
