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...
HC quashed final order dated 27 August 2024 passed by GST Officer in SCN proceedings against petitioner/assessee regarding mismatch between GSTR-3B and GSTR-1 disclosures. Matter remanded to GST Officer to decide afresh by passing reasoned order after considering petitioner's reply, with rights and contentions of parties kept open.
HC quashed final order dated 27 August 2024 passed by GST Officer in SCN proceedings against petitioner/assessee regarding mismatch between GSTR-3B and GSTR-1 disclosures. Matter remanded to GST Officer to decide afresh by passing reasoned order after considering petitioner's reply, with rights and contentions of parties kept open.
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