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...
HC set aside dismissal order for 2017-18 assessment year and directed Appellate Authority to consider appeal on merits regarding discrepancies in GSTR-1, GSTR-3B returns. Petitioner had filed appeal within prescribed time limit under Notification No. 53/2023 and complied with condition of tax payment. Petition allowed.
HC set aside dismissal order for 2017-18 assessment year and directed Appellate Authority to consider appeal on merits regarding discrepancies in GSTR-1, GSTR-3B returns. Petitioner had filed appeal within prescribed time limit under Notification No. 53/2023 and complied with condition of tax payment. Petition allowed.
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