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...
Levy of GST on Extra Neutral Alcohol (ENA) supplied by the petitioner - The High Court, after considering the arguments and precedent cases, dismissed the writ petition, highlighting the petitioner's failure to provide a written explanation as required by law before challenging the SCN, as per the recent Supreme Court ruling. The court reiterated the importance of adhering to procedural requirements before seeking judicial intervention, thereby affirming the dismissal of the petition.
Levy of GST on Extra Neutral Alcohol (ENA) supplied by the petitioner - The High Court, after considering the arguments and precedent cases, dismissed the writ petition, highlighting the petitioner's failure to provide a written explanation as required by law before challenging the SCN, as per the recent Supreme Court ruling. The court reiterated the importance of adhering to procedural requirements before seeking judicial intervention, thereby affirming the dismissal of the petition.
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