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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Challenge to assessment order levying 100% penalty was dismissed by High Court. Court held that impugned orders u/s 74 of GST enactments do not warrant interference under Article 226 due to limited scope. No extenuating reasons to extend relief to petitioner. Petitioner can raise grievances before Appellate Authority under GST enactments hierarchy.
Challenge to assessment order levying 100% penalty was dismissed by High Court. Court held that impugned orders u/s 74 of GST enactments do not warrant interference under Article 226 due to limited scope. No extenuating reasons to extend relief to petitioner. Petitioner can raise grievances before Appellate Authority under GST enactments hierarchy.
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