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...
HC allowed the Petitioner's appeal, setting aside the Impugned Order-in-Appeal and Rectification Order. The court found that Respondent No. 2 violated principles of natural justice by rejecting the appeal without considering the submitted Power of Attorney and without providing an opportunity to cure procedural defects. The matter was remanded for fresh consideration, with the Petitioner directed to submit self-certified document copies within two weeks. The decision emphasizes procedural fairness and the opportunity to rectify technical non-compliances in administrative appeals under CGST Act, 2017.
HC allowed the Petitioner's appeal, setting aside the Impugned Order-in-Appeal and Rectification Order. The court found that Respondent No. 2 violated principles of natural justice by rejecting the appeal without considering the submitted Power of Attorney and without providing an opportunity to cure procedural defects. The matter was remanded for fresh consideration, with the Petitioner directed to submit self-certified document copies within two weeks. The decision emphasizes procedural fairness and the opportunity to rectify technical non-compliances in administrative appeals under CGST Act, 2017.
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