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...
Unreasoned order violating principles of natural justice set aside. Irregular availment of input tax credit (ITC) alleged u/s 16(2)(c) of CGST/DGST Act on grounds of non-payment of tax by supplier. However, order did not conclude supplier's non-payment. Matter remanded to Adjudicating Officer for fresh decision after providing opportunity of hearing to petitioner.
Unreasoned order violating principles of natural justice set aside. Irregular availment of input tax credit (ITC) alleged u/s 16(2)(c) of CGST/DGST Act on grounds of non-payment of tax by supplier. However, order did not conclude supplier's non-payment. Matter remanded to Adjudicating Officer for fresh decision after providing opportunity of hearing to petitioner.
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