Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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...
HC held that import and resale of genuine trademarked goods are permissible under international exhaustion principles, subject to proper disclosure of second-hand or refurbished status. In this case, the defendant's imported goods were seized at customs before reaching market. The court permitted release of seized goods to defendant, mandating they be sold only as scrap after removing plaintiff's trademark. The key legal principle established is that importers can bring in end-of-life goods bearing original trademarks, provided complete transparency is maintained regarding the goods' condition and warranty status.
HC held that import and resale of genuine trademarked goods are permissible under international exhaustion principles, subject to proper disclosure of second-hand or refurbished status. In this case, the defendant's imported goods were seized at customs before reaching market. The court permitted release of seized goods to defendant, mandating they be sold only as scrap after removing plaintiff's trademark. The key legal principle established is that importers can bring in end-of-life goods bearing original trademarks, provided complete transparency is maintained regarding the goods' condition and warranty status.
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