Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
GST registration suspended for non-filing of returns may be restored where the registered person applies for revocation, furnishes pending returns and discharges statutory dues, subject to verification and consideration by the competent authorities in accordance with law. The text records that an applicant was permitted to seek revocation of suspension and restoration of registration within the prescribed period, with the authorities required to process the application after receipt of the certified copy. Restoration remains conditional on compliance with applicable GST requirements.
GST registration suspended for non-filing of returns may be restored where the registered person applies for revocation, furnishes pending returns and discharges statutory dues, subject to verification and consideration by the competent authorities in accordance with law. The text records that an applicant was permitted to seek revocation of suspension and restoration of registration within the prescribed period, with the authorities required to process the application after receipt of the certified copy. Restoration remains conditional on compliance with applicable GST requirements.
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