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...
Seeking for an order of winding up of the respondent-company - As pointed out that striking of the name of the company should not come in the way of passing an order of winding up in light of consequences of an order of winding up and the power of the company court in proceedings subsequent to winding up - In fact, even under the provisions of the Companies Act of 1956 under section 560(5) and (6), the power of the court to order for winding up even when the company is struck off from the register was available. - HC
Seeking for an order of winding up of the respondent-company - As pointed out that striking of the name of the company should not come in the way of passing an order of winding up in light of consequences of an order of winding up and the power of the company court in proceedings subsequent to winding up - In fact, even under the provisions of the Companies Act of 1956 under section 560(5) and (6), the power of the court to order for winding up even when the company is struck off from the register was available. - HC
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