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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The HC set aside the impugned adjudication orders issued under s. 168A, remanding the matter to the adjudicating authority for fresh proceedings, holding that the Petitioner was deprived of a proper opportunity to be heard and had not filed replies to the show cause notices; consequently the HC directed that the Petitioner be afforded the opportunity to file replies and to be heard on the merits. The HC granted the Petitioner specific time until 30 November 2025 to file replies to the impugned SCNs. The writ petition is disposed of in terms of the foregoing directions, with liberty to the adjudicating authority to proceed thereafter in accordance with law.
The HC set aside the impugned adjudication orders issued under s. 168A, remanding the matter to the adjudicating authority for fresh proceedings, holding that the Petitioner was deprived of a proper opportunity to be heard and had not filed replies to the show cause notices; consequently the HC directed that the Petitioner be afforded the opportunity to file replies and to be heard on the merits. The HC granted the Petitioner specific time until 30 November 2025 to file replies to the impugned SCNs. The writ petition is disposed of in terms of the foregoing directions, with liberty to the adjudicating authority to proceed thereafter in accordance with law.
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