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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HC ruled on tax credit dispute involving duplicative show cause notices. The court mandated that the original adjudicating authority must re-examine the orders specifically pertaining to the petitioner, addressing computational errors. A mandatory personal hearing was prescribed before order correction. The authority was directed to issue a corrected order within thirty days, communicating it to the petitioner via specified contact details. Upon receiving the corrected order, the petitioner retains full legal recourse as per statutory provisions. The petition was consequently disposed of, providing procedural relief and ensuring administrative rectification of tax credit assessment.
HC ruled on tax credit dispute involving duplicative show cause notices. The court mandated that the original adjudicating authority must re-examine the orders specifically pertaining to the petitioner, addressing computational errors. A mandatory personal hearing was prescribed before order correction. The authority was directed to issue a corrected order within thirty days, communicating it to the petitioner via specified contact details. Upon receiving the corrected order, the petitioner retains full legal recourse as per statutory provisions. The petition was consequently disposed of, providing procedural relief and ensuring administrative rectification of tax credit assessment.
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