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...
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HC adjudicated a case involving multiple Show Cause Notices (SCNs) with overlapping assessment periods. The court acknowledged existing final assessment orders and stipulated that any subsequent order would be contingent upon the writ petition's ultimate outcome. The respondents were mandated to submit written replies within three weeks, with the petitioner granted two additional weeks to file a rejoinder affidavit. The matter was scheduled for further hearing on 19.03.2025, effectively maintaining procedural continuity while preserving the petitioner's right to challenge the assessment orders through the pending writ petition.
HC adjudicated a case involving multiple Show Cause Notices (SCNs) with overlapping assessment periods. The court acknowledged existing final assessment orders and stipulated that any subsequent order would be contingent upon the writ petition's ultimate outcome. The respondents were mandated to submit written replies within three weeks, with the petitioner granted two additional weeks to file a rejoinder affidavit. The matter was scheduled for further hearing on 19.03.2025, effectively maintaining procedural continuity while preserving the petitioner's right to challenge the assessment orders through the pending writ petition.
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