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...
Condonation of delay of 40 days in filing appeal - Considering the fact that the petitioner is a small-time trader, who wishes to challenge the order passed on 27.02.2023 by the respondent. The Court is therefore inclined to allow this writ petition by directing the respondent to number the appeal subject to the petitioner depositing a sum of Rs.50,000/- over and above, the amount already deposited by the petitioner towards pre-deposit. - HC
Condonation of delay of 40 days in filing appeal - Considering the fact that the petitioner is a small-time trader, who wishes to challenge the order passed on 27.02.2023 by the respondent. The Court is therefore inclined to allow this writ petition by directing the respondent to number the appeal subject to the petitioner depositing a sum of Rs.50,000/- over and above, the amount already deposited by the petitioner towards pre-deposit. - HC
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