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...
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The High Court addressed a dispute regarding the release of seized goods before an Assembly Election process. The court held that release is permissible u/s the Central Goods and Services Tax Act, 2017 only if a Bond and Bank Guarantee are provided for the worth of the goods. The complainant's claim of a lower value for the goods was considered, and the court directed the release of the goods upon furnishing a Bond and Bank Guarantee for the revised lower value. The contempt complaint was disposed of with a directive for immediate release of the goods upon compliance with the specified requirements.
The High Court addressed a dispute regarding the release of seized goods before an Assembly Election process. The court held that release is permissible u/s the Central Goods and Services Tax Act, 2017 only if a Bond and Bank Guarantee are provided for the worth of the goods. The complainant's claim of a lower value for the goods was considered, and the court directed the release of the goods upon furnishing a Bond and Bank Guarantee for the revised lower value. The contempt complaint was disposed of with a directive for immediate release of the goods upon compliance with the specified requirements.
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