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...
The Orissa High Court dismissed a petition seeking disclosure of the broad outcome of a tax evasion petition filed by the petitioner under the Right to Information Act. The petitioner's request was deemed a roving enquiry beyond the scope of information allowed u/s 8(1)(i) of the Act. The Public Information Officer rejected the claim, which was upheld by the appellate authorities. The Court found no irregularity in the authorities' decisions and dismissed the writ petition.
The Orissa High Court dismissed a petition seeking disclosure of the broad outcome of a tax evasion petition filed by the petitioner under the Right to Information Act. The petitioner's request was deemed a roving enquiry beyond the scope of information allowed u/s 8(1)(i) of the Act. The Public Information Officer rejected the claim, which was upheld by the appellate authorities. The Court found no irregularity in the authorities' decisions and dismissed the writ petition.
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