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 anticipatory bail - After considering arguments from both sides and examining the materials on record, the court finds that the petitioner's apprehension of being taken into custody upon appearance is not reasonable. Additionally, the court holds that the application under Section 438 of Cr.P.C. cannot be entertained at a stage when only a summons has been issued under Section 70 of the O.G.S.T. Act.
Seeking grant of anticipatory bail - After considering arguments from both sides and examining the materials on record, the court finds that the petitioner's apprehension of being taken into custody upon appearance is not reasonable. Additionally, the court holds that the application under Section 438 of Cr.P.C. cannot be entertained at a stage when only a summons has been issued under Section 70 of the O.G.S.T. Act.
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