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...
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Writ petition maintainable despite alternative remedy due to violation of principles of natural justice and lack of jurisdiction. Impugned order set aside by HC for non-application of mind to petitioner's objection and traversing beyond show cause notice in contravention of Section 75(7) of the Act. Failure to consider reply vitiates proceedings under settled law. Petition disposed of.
Writ petition maintainable despite alternative remedy due to violation of principles of natural justice and lack of jurisdiction. Impugned order set aside by HC for non-application of mind to petitioner's objection and traversing beyond show cause notice in contravention of Section 75(7) of the Act. Failure to consider reply vitiates proceedings under settled law. Petition disposed of.
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