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 invalidated the assessment order due to absence of a Digital Invoice Number (DIN), following SC precedent in Pradeep Goyal v. Union of India. The court held that proceedings lacking a DIN are non-est and invalid, consistent with CBIC circular. The impugned order was set aside, granting the respondent liberty to conduct a fresh assessment with proper DIN assignment after providing notice to the petitioner, thereby ensuring procedural compliance under GST Act.
HC invalidated the assessment order due to absence of a Digital Invoice Number (DIN), following SC precedent in Pradeep Goyal v. Union of India. The court held that proceedings lacking a DIN are non-est and invalid, consistent with CBIC circular. The impugned order was set aside, granting the respondent liberty to conduct a fresh assessment with proper DIN assignment after providing notice to the petitioner, thereby ensuring procedural compliance under GST Act.
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