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...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Offences punishable under Penal Code OR UPGST Act - mensrea - Section 135 of the U.P.Act provide that in any prosecution for an offence, which requires a cuplable mental state on the part of the accused, the court shall presume the existence of such mental state - the standard of proof would have to be higher to prove commission of an offence punishable under the Penal Code than the U.P. Act - quashing of FIR rejected
Offences punishable under Penal Code OR UPGST Act - mensrea - Section 135 of the U.P.Act provide that in any prosecution for an offence, which requires a cuplable mental state on the part of the accused, the court shall presume the existence of such mental state - the standard of proof would have to be higher to prove commission of an offence punishable under the Penal Code than the U.P. Act - quashing of FIR rejected
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