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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HC dismissed petition concerning illegal share transfer dispute. Court found petition barred by constructive res judicata under Henderson principle, as issues could have been raised in previous litigation. Petitioners suppressed material facts regarding prior litigation, violating duty of candor under Article 226. Court noted abuse of process through forum shopping and parallel proceedings. Being a disputed question of fact, writ jurisdiction deemed inappropriate given Companies Act's self-contained nature. Court emphasized that writ remedy is equitable, requiring clean hands, and condemned petitioners' pattern of relentless litigation aimed at oppressing respondent company. Petition dismissed with stern warning against future abuse of process.
HC dismissed petition concerning illegal share transfer dispute. Court found petition barred by constructive res judicata under Henderson principle, as issues could have been raised in previous litigation. Petitioners suppressed material facts regarding prior litigation, violating duty of candor under Article 226. Court noted abuse of process through forum shopping and parallel proceedings. Being a disputed question of fact, writ jurisdiction deemed inappropriate given Companies Act's self-contained nature. Court emphasized that writ remedy is equitable, requiring clean hands, and condemned petitioners' pattern of relentless litigation aimed at oppressing respondent company. Petition dismissed with stern warning against future abuse of process.
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