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 High Court disposed of the writ petition by setting aside the impugned orders cancelling the petitioner's registration. The court directed the respondent CGST/WBGST authority to restore the petitioner's registration, open the portal for 45 days to enable the petitioner to make payment of revenue due, including penalty, within 15 working days as indicated by the respondent authority.
The High Court disposed of the writ petition by setting aside the impugned orders cancelling the petitioner's registration. The court directed the respondent CGST/WBGST authority to restore the petitioner's registration, open the portal for 45 days to enable the petitioner to make payment of revenue due, including penalty, within 15 working days as indicated by the respondent authority.
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