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 retrospective cancellation of the petitioner's GST registration due to non-production of requisite documents, including the Aadhaar Card. Noting the petitioner's submission of a new rent agreement and availability of all necessary documents, the court directed a fresh inspection by the relevant authorities at the petitioner's new premises. The authorities were ordered to decide on the restoration of the GST registration within one month of the inspection. The petition was accordingly disposed of.
The HC set aside the retrospective cancellation of the petitioner's GST registration due to non-production of requisite documents, including the Aadhaar Card. Noting the petitioner's submission of a new rent agreement and availability of all necessary documents, the court directed a fresh inspection by the relevant authorities at the petitioner's new premises. The authorities were ordered to decide on the restoration of the GST registration within one month of the inspection. The petition was accordingly disposed of.
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