SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Restriction on the import of dogs into the Country for commercial breeding or other commercial activities - Validity of Notification No.3/2015- 2020 - Any State policy has to be based on scientific and empirical data to authenticate and justify it. - As far as import of alien diseases is concerned, there are effective measures for quarantine and testing of the animals prior to permitting entry into India. Thus, this can be no reason to justify the ban. - The impugned Notifications have no legs to stand. - Concerted Department directed to formulate a breeding policy and rules for regulation of breeding in the State of Tamil Nadu for which eight (8) weeks is granted. - HC
Restriction on the import of dogs into the Country for commercial breeding or other commercial activities - Validity of Notification No.3/2015- 2020 - Any State policy has to be based on scientific and empirical data to authenticate and justify it. - As far as import of alien diseases is concerned, there are effective measures for quarantine and testing of the animals prior to permitting entry into India. Thus, this can be no reason to justify the ban. - The impugned Notifications have no legs to stand. - Concerted Department directed to formulate a breeding policy and rules for regulation of breeding in the State of Tamil Nadu for which eight (8) weeks is granted. - HC
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