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...
Power u/s 83 as well as under Section 5(3) off KGST Act - designation of proper officer in terms of Sections 83(1) and 5(3) of the Act be adjudicated upon - Power to attach bank accounts - Interim Relief granted - the challenge as regards delegation under Section 83 of the Act by the Commissioner to other person would remain an academic question which need not be adjudicated in the present case and may be dealt with in an appropriate case. - HC
Power u/s 83 as well as under Section 5(3) off KGST Act - designation of proper officer in terms of Sections 83(1) and 5(3) of the Act be adjudicated upon - Power to attach bank accounts - Interim Relief granted - the challenge as regards delegation under Section 83 of the Act by the Commissioner to other person would remain an academic question which need not be adjudicated in the present case and may be dealt with in an appropriate case. - HC
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