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...
Maintainability of appeal - non-prosecution of the case - matter adjourned beyond three times - Refund claim - The Tribunal observed that the appellant's repeated failure to appear indicated a lack of seriousness towards the appeal process. Despite the availability of the case schedule on the Tribunal's website, the appellant failed to follow up or make themselves available, thereby delaying the proceedings. - The Tribunal dismissed the appeal for default.
Maintainability of appeal - non-prosecution of the case - matter adjourned beyond three times - Refund claim - The Tribunal observed that the appellant's repeated failure to appear indicated a lack of seriousness towards the appeal process. Despite the availability of the case schedule on the Tribunal's website, the appellant failed to follow up or make themselves available, thereby delaying the proceedings. - The Tribunal dismissed the appeal for default.
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