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...
Order cancelling petitioner's registration quashed as it violated principles of natural justice by not assigning reasons. Matter remanded to Assessing Officer to provide detailed reasons for cancellation within two weeks. Appellate Authority's order dismissing appeals also set aside as revisional power under GST Act section 108 cannot be exercised after dismissal of appeals. Petition allowed by way of remand.
Order cancelling petitioner's registration quashed as it violated principles of natural justice by not assigning reasons. Matter remanded to Assessing Officer to provide detailed reasons for cancellation within two weeks. Appellate Authority's order dismissing appeals also set aside as revisional power under GST Act section 108 cannot be exercised after dismissal of appeals. Petition allowed by way of remand.
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