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...
The appellate authority erred in deciding the appeal ex-parte in the absence of the appellant or their counsel. The statutory mandate requires the appellate authority to hear the appellant, conduct further inquiry if necessary, and pass a reasoned order confirming, modifying, or annulling the decision appealed against. Deciding the case ex-parte without giving a reasonable opportunity violates the principles of natural justice and audi alteram partem. The appellate authority should have dismissed the appeal in default instead of deciding it on merits. The impugned ex-parte order is illegal and arbitrary, necessitating remitting the matter back to the appellate authority to decide afresh after affording an opportunity of hearing to the parties within three months.
The appellate authority erred in deciding the appeal ex-parte in the absence of the appellant or their counsel. The statutory mandate requires the appellate authority to hear the appellant, conduct further inquiry if necessary, and pass a reasoned order confirming, modifying, or annulling the decision appealed against. Deciding the case ex-parte without giving a reasonable opportunity violates the principles of natural justice and audi alteram partem. The appellate authority should have dismissed the appeal in default instead of deciding it on merits. The impugned ex-parte order is illegal and arbitrary, necessitating remitting the matter back to the appellate authority to decide afresh after affording an opportunity of hearing to the parties within three months.
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