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...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Maintainability of appeal - appeal rejected on the ground of limitation keeping in view the fact that the appeals were filed electronically on 27.05.2022 but manually on 10.06.2022 - Rule 108(3) of the CGST Rules, 2017 - Considering the precedents and the modification of the filing procedure under Rule 108(3), the High court concluded that dismissing the appeal on technical grounds was unjustifiable.
Maintainability of appeal - appeal rejected on the ground of limitation keeping in view the fact that the appeals were filed electronically on 27.05.2022 but manually on 10.06.2022 - Rule 108(3) of the CGST Rules, 2017 - Considering the precedents and the modification of the filing procedure under Rule 108(3), the High court concluded that dismissing the appeal on technical grounds was unjustifiable.
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