Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Offences u/s 111(a) and 111(d) of the Customs Act, 1962 - Special Court can attract cases, which are arising out within the jurisdiction specified and in the rest of the area, Judicial Magistrate of concerned jurisdiction alone has got jurisdiction, as rightly contended by Mr. B.Vijay, Learned Counsel appearing for the First Respondent. - The Petitioner cannot misuse this forum in order to transfer of the case pending before the Judicial Magistrate-I, Thanjavur to Chennai and the Writ Petition is liable to be rejected - HC
Offences u/s 111(a) and 111(d) of the Customs Act, 1962 - Special Court can attract cases, which are arising out within the jurisdiction specified and in the rest of the area, Judicial Magistrate of concerned jurisdiction alone has got jurisdiction, as rightly contended by Mr. B.Vijay, Learned Counsel appearing for the First Respondent. - The Petitioner cannot misuse this forum in order to transfer of the case pending before the Judicial Magistrate-I, Thanjavur to Chennai and the Writ Petition is liable to be rejected - HC
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