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 disposed of the petition without adjudicating the merits and directed the respondents to consider the petitioner's claim for reimbursement in accordance with the decision of the committee of officers chaired by the Chief Engineer, PW (R&B)/PMGSY and the communication dated 11 July 2024. The respondents are ordered to reimburse the additional 6% GST, if any, deducted by the DDOs attributable to the GST rate change from 12% to 18% effective 18 July 2022. The reimbursement is to be effected within six weeks from service of a copy of this order upon the concerned Chief Engineer/department.
The HC disposed of the petition without adjudicating the merits and directed the respondents to consider the petitioner's claim for reimbursement in accordance with the decision of the committee of officers chaired by the Chief Engineer, PW (R&B)/PMGSY and the communication dated 11 July 2024. The respondents are ordered to reimburse the additional 6% GST, if any, deducted by the DDOs attributable to the GST rate change from 12% to 18% effective 18 July 2022. The reimbursement is to be effected within six weeks from service of a copy of this order upon the concerned Chief Engineer/department.
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