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...
Petitioner challenged demand for GST on unbilled revenue, explaining position. Adjudicating Authority rejected explanation without reasons, violating natural justice principles. Impugned order set aside, matter remanded to Adjudicating Authority for fresh consideration. Petition allowed by way of remand by HC.
Petitioner challenged demand for GST on unbilled revenue, explaining position. Adjudicating Authority rejected explanation without reasons, violating natural justice principles. Impugned order set aside, matter remanded to Adjudicating Authority for fresh consideration. Petition allowed by way of remand by HC.
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