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...
HC quashed impugned order of demand of tax and penalty under GST for lack of merits. Order passed without prior notice violating natural justice. Penalty amount paid allowed to be adjusted towards petitioner's tax liability in regular returns.
HC quashed impugned order of demand of tax and penalty under GST for lack of merits. Order passed without prior notice violating natural justice. Penalty amount paid allowed to be adjusted towards petitioner's tax liability in regular returns.
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