Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Suit decreed partially for recovery, doctrine of lis pendens applied. Agreement dated 17.08.1990 not found fraudulent or result of collusion between plaintiff and defendant no. 1. Trial court's finding on issue no. 5 not challenged by defendants through cross-appeal or objections. First Appellate Court erred in finding agreement collusive without cross-objections. Doctrine of lis pendens u/s 52 of Transfer of Property Act, 1882 applies to alienation during pendency of suit, irrespective of notice to alienee. Sale deed executed on 08.01.1993 by defendant no. 1 in favor of defendant no. 2 during pendency of suit filed on 24.12.1992. Plaintiff non-suited on ground of defendant no. 2 being bona fide purchaser without notice, contrary to doctrine of lis pendens. High Court justified in setting aside Trial Court and First Appellate Court judgments, decreeing specific performance. Supreme Court affirmed High Court judgment, dismissed appeal.
Suit decreed partially for recovery, doctrine of lis pendens applied. Agreement dated 17.08.1990 not found fraudulent or result of collusion between plaintiff and defendant no. 1. Trial court's finding on issue no. 5 not challenged by defendants through cross-appeal or objections. First Appellate Court erred in finding agreement collusive without cross-objections. Doctrine of lis pendens u/s 52 of Transfer of Property Act, 1882 applies to alienation during pendency of suit, irrespective of notice to alienee. Sale deed executed on 08.01.1993 by defendant no. 1 in favor of defendant no. 2 during pendency of suit filed on 24.12.1992. Plaintiff non-suited on ground of defendant no. 2 being bona fide purchaser without notice, contrary to doctrine of lis pendens. High Court justified in setting aside Trial Court and First Appellate Court judgments, decreeing specific performance. Supreme Court affirmed High Court judgment, dismissed appeal.
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