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...
Validity of notification granted second extension of time to issue show cause notice under Section 73(10) of the U.P. GST Act, 2020 - The High court finds that the matter requires consideration based on the submissions and facts presented. - Pending further proceedings, an interim order is granted, allowing proceedings in pursuance of the impugned notice dated 21.12.2023 to continue, but restraining the passing of a final order without leave of the Court.
Validity of notification granted second extension of time to issue show cause notice under Section 73(10) of the U.P. GST Act, 2020 - The High court finds that the matter requires consideration based on the submissions and facts presented. - Pending further proceedings, an interim order is granted, allowing proceedings in pursuance of the impugned notice dated 21.12.2023 to continue, but restraining the passing of a final order without leave of the Court.
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