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...
Bail granted - creation of fake firms, availing and utilizing ITC - offences u/ss 132(1)(b), 132(1)(c), and 132(5) of CGST Act, 2017 - allegations based on witness statements, no documentary evidence adduced - petitioner languishing in jail since 25.06.2024 - trial unlikely to conclude soon - no apprehension of tampering evidence or flight risk - bail granted on furnishing bail bond of Rs.1,00,000/- with two sureties of like amount and conditions.
Bail granted - creation of fake firms, availing and utilizing ITC - offences u/ss 132(1)(b), 132(1)(c), and 132(5) of CGST Act, 2017 - allegations based on witness statements, no documentary evidence adduced - petitioner languishing in jail since 25.06.2024 - trial unlikely to conclude soon - no apprehension of tampering evidence or flight risk - bail granted on furnishing bail bond of Rs.1,00,000/- with two sureties of like amount and conditions.
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