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...
Writ petition challenging adjudication order u/s 73(9) of West Bengal GST/CGST Act, 2017, dismissed. Proper officer failed to call for records before passing order, violating natural justice principles. Statutory pre-deposit required for appeal not made. Petitioner permitted to approach Appellate Authority after making statutory pre-deposit. Writ petition disposed of.
Writ petition challenging adjudication order u/s 73(9) of West Bengal GST/CGST Act, 2017, dismissed. Proper officer failed to call for records before passing order, violating natural justice principles. Statutory pre-deposit required for appeal not made. Petitioner permitted to approach Appellate Authority after making statutory pre-deposit. Writ petition disposed of.
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