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 directed petitioner to approach GSTN Officer in New Delhi on specified date to resolve refund application technical issues involving PMT-03 form submission. The court found the dispute relatively minor and potentially resolvable through direct engagement with GST Network administrative channels. Petition was consequently disposed of, providing procedural guidance for addressing rejected refund claims through direct administrative intervention rather than prolonged judicial proceedings.
HC directed petitioner to approach GSTN Officer in New Delhi on specified date to resolve refund application technical issues involving PMT-03 form submission. The court found the dispute relatively minor and potentially resolvable through direct engagement with GST Network administrative channels. Petition was consequently disposed of, providing procedural guidance for addressing rejected refund claims through direct administrative intervention rather than prolonged judicial proceedings.
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