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...
Petitioner's appeal against penalty imposed for detention u/s 129 of Bihar GST Act, 2017 and finding of attempted tax evasion dismissed. HC set aside Annexure-9 on technical grounds; appeal restored before first Appellate Authority for consideration on merits after hearing petitioner. Petitioner paid entire penalty; despite Annexure-9/A not showing disputed amount, appeal to be entertained due to procedural irregularity.
Petitioner's appeal against penalty imposed for detention u/s 129 of Bihar GST Act, 2017 and finding of attempted tax evasion dismissed. HC set aside Annexure-9 on technical grounds; appeal restored before first Appellate Authority for consideration on merits after hearing petitioner. Petitioner paid entire penalty; despite Annexure-9/A not showing disputed amount, appeal to be entertained due to procedural irregularity.
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