CC vs Paras Industries
Misdeclaration of imported goods-Imposition of penalty and confiscation of goods-The respondent had imported goods under EPCG license. The declaration made on the bill of entry was port of shipment as Singapore and country of origi [LexDoc Id : 396926]
Maruti Suzuki India Ltd. vs Addl. CIT and Transfer Pricing Officer
Transfer Pricing: Arm's Length Price-[ALP]-Payment to A.E. for: use of brand/logo, Advertisement expenditure-AY 2005-2006. The petition was an Indian company viz: "Maruti". It was manufacturing and selling cars. Suzuki of Japan was an Associated Enterprise [A [LexDoc Id : 390288]
Haldiram Bhujiawala and Anr. vs Anand Kumar Deepak Kr. and Anr.
Doctrine of res judicata-Operation of findings as res judicata-It could not be laid down as a general proposition, that where a previous decision was supported on two or more findings, all the findings would neces [LexDoc Id : 388699]