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...
Insolvency and BankruptcyJanuary 23, 2023Case LawsAT
Delay in filing appeal - Period of limitation - There are no delay in filing of the application and as Counsel for the Appellant has submitted that the Application for condonation of delay has been filed with abundant caution, in case there is any delay, the Appellant has been successful in providing the sufficient cause for condonation of delay - Ultimately result is that the application is allowed. - AT
Delay in filing appeal - Period of limitation - There are no delay in filing of the application and as Counsel for the Appellant has submitted that the Application for condonation of delay has been filed with abundant caution, in case there is any delay, the Appellant has been successful in providing the sufficient cause for condonation of delay - Ultimately result is that the application is allowed. - AT
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