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...
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The Advance Ruling Authority (AAR) considered an application regarding the levy of GST under reverse charge mechanism on royalty payments. The AAR cited u/s 98(2) of the Central Goods and Services Tax Act, which prohibits admitting applications where the question raised is already pending or decided in the applicant's proceedings under the Act. In this case, the AAR found that the applicant's issue on GST payment had already been raised in their own proceedings under the Act. Therefore, the AAR rejected the application without delving into the merits of the case. Application was rejected.
The Advance Ruling Authority (AAR) considered an application regarding the levy of GST under reverse charge mechanism on royalty payments. The AAR cited u/s 98(2) of the Central Goods and Services Tax Act, which prohibits admitting applications where the question raised is already pending or decided in the applicant's proceedings under the Act. In this case, the AAR found that the applicant's issue on GST payment had already been raised in their own proceedings under the Act. Therefore, the AAR rejected the application without delving into the merits of the case. Application was rejected.
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