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...
Recovery of tax dues of the company from personal assets of the Director - Application of the doctrine of lifting the corporate veil - vicarious liability of petitioner to discharge the tax dues of the Company-under-Liquidation - The court concluded that the petitioner could not be held personally liable for the tax dues of the Company-under-Liquidation as there was no evidence to justify lifting the corporate veil.
Recovery of tax dues of the company from personal assets of the Director - Application of the doctrine of lifting the corporate veil - vicarious liability of petitioner to discharge the tax dues of the Company-under-Liquidation - The court concluded that the petitioner could not be held personally liable for the tax dues of the Company-under-Liquidation as there was no evidence to justify lifting the corporate veil.
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