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...
Rejection of ITC claim solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - The High court quashes the impugned orders and remands the matters for reconsideration. The petitioner is directed to submit all relevant documents supporting their ITC claims to the assessing officer within two weeks.
Rejection of ITC claim solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - The High court quashes the impugned orders and remands the matters for reconsideration. The petitioner is directed to submit all relevant documents supporting their ITC claims to the assessing officer within two weeks.
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