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...
Principles of natural justice violated as show cause notices and impugned order not served properly. Petitioner to deposit 25% disputed tax within two weeks. Impugned order treated as show cause notice, petitioner to submit objections with supporting documents within four weeks. HC disposed petition.
Principles of natural justice violated as show cause notices and impugned order not served properly. Petitioner to deposit 25% disputed tax within two weeks. Impugned order treated as show cause notice, petitioner to submit objections with supporting documents within four weeks. HC disposed petition.
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