Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
A writ challenge to a GST show cause notice was not entertained where the petitioner had not shown that any objection to the alleged defect in FORM GST DRC-01 had first been raised before the competent authority. The record also contained a signed notice issued by the Deputy Commissioner, which undermined the unsigned-notice objection. The court therefore declined to examine the grievance in writ jurisdiction and left the petitioner free to point out any defect before the authority concerned.
A writ challenge to a GST show cause notice was not entertained where the petitioner had not shown that any objection to the alleged defect in FORM GST DRC-01 had first been raised before the competent authority. The record also contained a signed notice issued by the Deputy Commissioner, which undermined the unsigned-notice objection. The court therefore declined to examine the grievance in writ jurisdiction and left the petitioner free to point out any defect before the authority concerned.
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