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...
Dishonor of Cheque - Direction to deposit 30% of composition amount in lieu of suspension of sentence imposed by learned trial Court - ven if original complaint is filed prior to amendment of S. 148 of the Act, appellate court can exercise power under S. 148 to direct accused to deposit minimum 20% of compensation. - Compensation amount modified from 30% to 20% - HC
Dishonor of Cheque - Direction to deposit 30% of composition amount in lieu of suspension of sentence imposed by learned trial Court - ven if original complaint is filed prior to amendment of S. 148 of the Act, appellate court can exercise power under S. 148 to direct accused to deposit minimum 20% of compensation. - Compensation amount modified from 30% to 20% - HC
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