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...
Writ petition challenging order confirming provisional attachment under Prevention of Money Laundering Act dismissed. Court held alternative statutory remedy of appeal available u/s 26 of Act. Principles reiterated that High Court will not entertain writ petition when effective alternative statutory remedy exists, given complicated questions of fact involved requiring evidence-based determination. Petitioner relegated to pursue statutory appeal before Appellate Tribunal which shall decide expeditiously in accordance with law.
Writ petition challenging order confirming provisional attachment under Prevention of Money Laundering Act dismissed. Court held alternative statutory remedy of appeal available u/s 26 of Act. Principles reiterated that High Court will not entertain writ petition when effective alternative statutory remedy exists, given complicated questions of fact involved requiring evidence-based determination. Petitioner relegated to pursue statutory appeal before Appellate Tribunal which shall decide expeditiously in accordance with law.
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