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...
Profiteering - Services by way of admission to exhibition of cinematograph films where price of admission ticket was above one hundred rupees” - Rate of GST reduced from 28% to 18% - the Respondent has indulged in profiteering in violation of the provisions of Section 171 of the CGST Act, 2017 and has not passed on the benefit of reduction in the rates of tax - he is liable for action under Rule 133 of the CGST Rules, 2017. - NAPA
Profiteering - Services by way of admission to exhibition of cinematograph films where price of admission ticket was above one hundred rupees” - Rate of GST reduced from 28% to 18% - the Respondent has indulged in profiteering in violation of the provisions of Section 171 of the CGST Act, 2017 and has not passed on the benefit of reduction in the rates of tax - he is liable for action under Rule 133 of the CGST Rules, 2017. - NAPA
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