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 grant of bail - Smuggling - Gold bars - The relevant provisions of the Customs Act are intended to protect the fiscal and commercial interest of the nation. An offence like this must be viewed with all the seriousness. There is no doubt that the instant release of the applicant, who is involved in such activities, would hamper the investigation and the applicant may tamper with the evidence. - HC
Seeking grant of bail - Smuggling - Gold bars - The relevant provisions of the Customs Act are intended to protect the fiscal and commercial interest of the nation. An offence like this must be viewed with all the seriousness. There is no doubt that the instant release of the applicant, who is involved in such activities, would hamper the investigation and the applicant may tamper with the evidence. - HC
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