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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A meaningful opportunity of hearing is part of audi alteram partem, and a truncated notice period for producing voluminous documents can amount to breach of natural justice. The HC held that mere attendance at the hearing was not enough where the statute contemplates a real, reasonable and effective opportunity, and that short adjournment requests must be fairly considered. Since the order was passed the same day as the hearing concluded, the court found legitimate concern that the material was not properly considered. The writ was entertained despite an alternate remedy objection, the impugned order was quashed, and the matter was remanded for fresh adjudication.
A meaningful opportunity of hearing is part of audi alteram partem, and a truncated notice period for producing voluminous documents can amount to breach of natural justice. The HC held that mere attendance at the hearing was not enough where the statute contemplates a real, reasonable and effective opportunity, and that short adjournment requests must be fairly considered. Since the order was passed the same day as the hearing concluded, the court found legitimate concern that the material was not properly considered. The writ was entertained despite an alternate remedy objection, the impugned order was quashed, and the matter was remanded for fresh adjudication.
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