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 in filing the appeal and non-payment of fee towards filing of appeal - delay of 920 days - The case revolved around an appeal filed against a ruling by the Authority for Advance Ruling regarding the exemption of a specific service under GST laws. However, the appeal was dismissed by the Appellate Authority primarily due to a significant delay in filing the appeal, which exceeded the statutory limit for condonation.
Condonation of delay in filing the appeal and non-payment of fee towards filing of appeal - delay of 920 days - The case revolved around an appeal filed against a ruling by the Authority for Advance Ruling regarding the exemption of a specific service under GST laws. However, the appeal was dismissed by the Appellate Authority primarily due to a significant delay in filing the appeal, which exceeded the statutory limit for condonation.
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