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...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Rejection of Refund claim in cash of differential duty - SCN was not issued - It is the basic tenet of our Constitution that “justice should not only be done, but should manifestly and undoubtedly be seen to be done” - The fundamental principles of law are at stake and the Orders have been passed without affording proper and reasonable opportunities to the appellant - Matter restored back - AT
Rejection of Refund claim in cash of differential duty - SCN was not issued - It is the basic tenet of our Constitution that “justice should not only be done, but should manifestly and undoubtedly be seen to be done” - The fundamental principles of law are at stake and the Orders have been passed without affording proper and reasonable opportunities to the appellant - Matter restored back - AT
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