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...
Reliance on precedent by adjudicating authorities must be verified: the article identifies that reliance on non existent, incorrect or irrelevant judicial citations (apparently AI generated) breaches principles of natural justice and produces a procedural defect in reasoned orders; such unverified dependence indicates failure to apply independent judicial mind and can vitiate findings. It recommends prescribing parameters and directions to regulate how quasi judicial authorities rely on High Court and Supreme Court decisions, calls for institutional guidance (including Senior Standing Counsel assistance), and notes interim relief was granted pending formulation and final disposal.
Reliance on precedent by adjudicating authorities must be verified: the article identifies that reliance on non existent, incorrect or irrelevant judicial citations (apparently AI generated) breaches principles of natural justice and produces a procedural defect in reasoned orders; such unverified dependence indicates failure to apply independent judicial mind and can vitiate findings. It recommends prescribing parameters and directions to regulate how quasi judicial authorities rely on High Court and Supreme Court decisions, calls for institutional guidance (including Senior Standing Counsel assistance), and notes interim relief was granted pending formulation and final disposal.
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