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...
The HC set aside the impugned order dated 22 December 2023 concerning recovery proceedings against the immovable properties of the petitioner's deceased wife under Section 93 of the CGST Act, 2017. The court granted liberty to proceed against the legal representatives of the deceased in accordance with the law. Consequently, the Form GST DRC-16 order dated 30 July 2024 was also quashed. The petition was disposed of accordingly.
The HC set aside the impugned order dated 22 December 2023 concerning recovery proceedings against the immovable properties of the petitioner's deceased wife under Section 93 of the CGST Act, 2017. The court granted liberty to proceed against the legal representatives of the deceased in accordance with the law. Consequently, the Form GST DRC-16 order dated 30 July 2024 was also quashed. The petition was disposed of accordingly.
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