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...
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Confiscation of goods - there was neither any delivery challan nor any invoice accompanying the goods - It is the settled position of law that this Court cannot interfere under Article 226 of the Constitution when there are disputed facts, especially in matters of taxation. Petitioner has an alternative and efficacious remedy under Section 107 of the CGST Act to prefer an appeal and therefore, no prejudice would be caused to the petitioner, even. - HC
Confiscation of goods - there was neither any delivery challan nor any invoice accompanying the goods - It is the settled position of law that this Court cannot interfere under Article 226 of the Constitution when there are disputed facts, especially in matters of taxation. Petitioner has an alternative and efficacious remedy under Section 107 of the CGST Act to prefer an appeal and therefore, no prejudice would be caused to the petitioner, even. - HC
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