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...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Appellant's GST registration cancellation upheld for non-compliance with Section 28(1) of WBGST Act, 2017 and Rule 19(1) of WBGST Rules, 2017 regarding procedure for change of principal place of business. However, HC granted opportunity to file appropriate application with supportive documents before Assistant Commissioner, who shall decide on merits uninfluenced by earlier observations. Appeal disposed of.
Appellant's GST registration cancellation upheld for non-compliance with Section 28(1) of WBGST Act, 2017 and Rule 19(1) of WBGST Rules, 2017 regarding procedure for change of principal place of business. However, HC granted opportunity to file appropriate application with supportive documents before Assistant Commissioner, who shall decide on merits uninfluenced by earlier observations. Appeal disposed of.
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