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 petitioner exported goods but inadvertently failed to include the IGST amount paid in Form GSTR-1 for the relevant month. The High Court directed the respondent authorities to manually process and refund the IGST paid by the petitioner on the exported goods within twelve weeks from the date of receiving the order. The petition was disposed of accordingly.
The petitioner exported goods but inadvertently failed to include the IGST amount paid in Form GSTR-1 for the relevant month. The High Court directed the respondent authorities to manually process and refund the IGST paid by the petitioner on the exported goods within twelve weeks from the date of receiving the order. The petition was disposed of accordingly.
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