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...
Revocation of customs Broker License - The appellant has verified all the documents such as IEC, GSTIN, Aadhar, PAN etc. submitted by the exporters before processing their shipping bills. Later if they were not found to be existing in the said addresses, the appellant cannot be held responsible for that as held by the principal bench in the case of Anax Air Services, under similar facts and circumstances. - AT
Revocation of customs Broker License - The appellant has verified all the documents such as IEC, GSTIN, Aadhar, PAN etc. submitted by the exporters before processing their shipping bills. Later if they were not found to be existing in the said addresses, the appellant cannot be held responsible for that as held by the principal bench in the case of Anax Air Services, under similar facts and circumstances. - AT
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