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...
HC allows GST registration revocation petition, directing petitioner to approach designated authority within 2 months and submit pending returns with full tax dues, interest, and late fees. If all requirements under Rule 22(4) of CGST Rules, 2017 are met, authority must expeditiously restore registration. Statutory limitation periods under Section 73(10) commence from order date, with petitioner liable for outstanding arrears including taxes, penalties, interest, and late fees.
HC allows GST registration revocation petition, directing petitioner to approach designated authority within 2 months and submit pending returns with full tax dues, interest, and late fees. If all requirements under Rule 22(4) of CGST Rules, 2017 are met, authority must expeditiously restore registration. Statutory limitation periods under Section 73(10) commence from order date, with petitioner liable for outstanding arrears including taxes, penalties, interest, and late fees.
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