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...
Judicial review of an interim tender clarification was premature because the communication sought commercial justification for quoted discounts to assess their sustainability and prevent disruption of medicine supply. Technically qualified bidders had submitted responses and supporting material, but no bid had been rejected or disqualified and no decision on the bids had been made. The tendering authority was required to consider that material and communicate a reasoned decision. The petitions were disposed of, preserving an aggrieved bidder's right to pursue available legal remedies after a final bid decision.
Judicial review of an interim tender clarification was premature because the communication sought commercial justification for quoted discounts to assess their sustainability and prevent disruption of medicine supply. Technically qualified bidders had submitted responses and supporting material, but no bid had been rejected or disqualified and no decision on the bids had been made. The tendering authority was required to consider that material and communicate a reasoned decision. The petitions were disposed of, preserving an aggrieved bidder's right to pursue available legal remedies after a final bid decision.
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