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 review - error apparent on the face of record or not - The High Court held that, these documents were not part of the pleadings. Review does not mean rehearing or appeal. - The Court concluded that there was no error apparent on the face of the record in the original judgment, thus finding no grounds to entertain the review petitions. Consequently, the review petitions were dismissed, upholding the initial ruling that granted specific tax relief to FL3 licensees for the lockdown periods without extending the same considerations to earlier fiscal years.
Seeking review - error apparent on the face of record or not - The High Court held that, these documents were not part of the pleadings. Review does not mean rehearing or appeal. - The Court concluded that there was no error apparent on the face of the record in the original judgment, thus finding no grounds to entertain the review petitions. Consequently, the review petitions were dismissed, upholding the initial ruling that granted specific tax relief to FL3 licensees for the lockdown periods without extending the same considerations to earlier fiscal years.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
