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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In a case concerning the notice issued u/s 74 of the OGST Act for testing fly ash bricks, the High Court held that since the components of fly ash bricks are under challenge, it is not inclined to interfere with the notice at this stage. The petitioner was advised to raise objections and provide a comprehensive reply to the show cause notice regarding verification of fly ash bricks and utilization of raw materials. The Court stated that if the petitioner responds accordingly, the authority can take necessary steps as per law. The Court refrained from expressing any opinion on the merits of the case, disposing of the writ petition.
In a case concerning the notice issued u/s 74 of the OGST Act for testing fly ash bricks, the High Court held that since the components of fly ash bricks are under challenge, it is not inclined to interfere with the notice at this stage. The petitioner was advised to raise objections and provide a comprehensive reply to the show cause notice regarding verification of fly ash bricks and utilization of raw materials. The Court stated that if the petitioner responds accordingly, the authority can take necessary steps as per law. The Court refrained from expressing any opinion on the merits of the case, disposing of the writ petition.
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