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...
Petition dismissed. HC upheld cancellation of petitioner's GST registration by revenue authorities u/s 132(1)(b) CGST/TNGST Act. Though principles of natural justice were violated by not granting personal hearing before cancellation, HC observed even if heard, consequence would have been same as petitioner's business premises were found inadequate during department visit. Impugned order passed by appellate authority was detailed, hence not interfered with by HC.
Petition dismissed. HC upheld cancellation of petitioner's GST registration by revenue authorities u/s 132(1)(b) CGST/TNGST Act. Though principles of natural justice were violated by not granting personal hearing before cancellation, HC observed even if heard, consequence would have been same as petitioner's business premises were found inadequate during department visit. Impugned order passed by appellate authority was detailed, hence not interfered with by HC.
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