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...
Eligibility for concessional rate of GST - Biomass Fired (Steam) Boilers and Agro Waste Thermic Fluid Heaters are “Waste to Energy” plant or not - The High Court observed that the petitioner failed to provide sufficient evidence to support their claim that the products exclusively used non-conventional fuel. The technical specifications and documentation provided did not conclusively demonstrate this. - Additionally, the Court recognized the limited jurisdiction to interfere with these decisions and found no flaws in their process.
Eligibility for concessional rate of GST - Biomass Fired (Steam) Boilers and Agro Waste Thermic Fluid Heaters are “Waste to Energy” plant or not - The High Court observed that the petitioner failed to provide sufficient evidence to support their claim that the products exclusively used non-conventional fuel. The technical specifications and documentation provided did not conclusively demonstrate this. - Additionally, the Court recognized the limited jurisdiction to interfere with these decisions and found no flaws in their process.
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