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 refund of amount deposited - department coerced to deposit the tax amounts - The High court found the petitioner's claim of coercion unsubstantiated, highlighting evidence of voluntary payment and the petitioner's failure to raise complaints regarding coercion. The court emphasized that determining coercion versus voluntary payment involves disputed factual questions beyond the scope of writ proceedings. It asserted that such determinations require extensive evidence analysis, akin to civil suits, which cannot be conducted in summary proceedings under Article 226.
Seeking refund of amount deposited - department coerced to deposit the tax amounts - The High court found the petitioner's claim of coercion unsubstantiated, highlighting evidence of voluntary payment and the petitioner's failure to raise complaints regarding coercion. The court emphasized that determining coercion versus voluntary payment involves disputed factual questions beyond the scope of writ proceedings. It asserted that such determinations require extensive evidence analysis, akin to civil suits, which cannot be conducted in summary proceedings under Article 226.
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