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...
The petitioner challenged the order and summary order alleging discrepancies between GSTR-1 and GSTR-3B, and excess availment of Input Tax Credit (ITC). The petitioner agreed to pay 10% of the disputed tax to file reply/objections with supporting documents. The High Court set aside the impugned orders and remanded the matter for fresh consideration, subject to the petitioner paying 10% of the disputed tax within four weeks. The petition was disposed of by way of remand.
The petitioner challenged the order and summary order alleging discrepancies between GSTR-1 and GSTR-3B, and excess availment of Input Tax Credit (ITC). The petitioner agreed to pay 10% of the disputed tax to file reply/objections with supporting documents. The High Court set aside the impugned orders and remanded the matter for fresh consideration, subject to the petitioner paying 10% of the disputed tax within four weeks. The petition was disposed of by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
