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 dismissed the writ petition challenging a tax assessment order under BGST Act, 2017. The court found no procedural irregularity in the administrative order and held that the petitioner was not denied a fair hearing. While rejecting the challenge to the order, the court granted liberty to the petitioner to pursue alternative legal remedies as per applicable statutory provisions. The petition was disposed of without interfering with the original administrative determination.
HC dismissed the writ petition challenging a tax assessment order under BGST Act, 2017. The court found no procedural irregularity in the administrative order and held that the petitioner was not denied a fair hearing. While rejecting the challenge to the order, the court granted liberty to the petitioner to pursue alternative legal remedies as per applicable statutory provisions. The petition was disposed of without interfering with the original administrative determination.
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