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...
Cancellation of registration of petitioner - The High court concluded that the cancellation order lacked reasoning and application of mind, violating the petitioner's rights under the Constitution. Consequently, the court set aside the original order and directed the petitioner to respond to the show cause notice within three weeks for a fresh decision by the adjudicating authority.
Cancellation of registration of petitioner - The High court concluded that the cancellation order lacked reasoning and application of mind, violating the petitioner's rights under the Constitution. Consequently, the court set aside the original order and directed the petitioner to respond to the show cause notice within three weeks for a fresh decision by the adjudicating authority.
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