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...
At the investigation stage of GST detention proceedings, the Court found prima facie material supporting continued custody of the goods and conveyance, including interception of the vehicle en route to a destination different from the declared one and other investigative circumstances. The affixture of the detention order on the vehicle and office notice board, after non-appearance of the persons summoned, was not treated as illegal, and extension of time for inspection was considered a permissible statutory step. The petitioner's allegation that his statement was coerced was held to raise disputed factual questions unsuitable for Article 226 scrutiny. The writ petition was dismissed, subject to statutory remedies and a direction to furnish the detention order if the petitioner appears.
At the investigation stage of GST detention proceedings, the Court found prima facie material supporting continued custody of the goods and conveyance, including interception of the vehicle en route to a destination different from the declared one and other investigative circumstances. The affixture of the detention order on the vehicle and office notice board, after non-appearance of the persons summoned, was not treated as illegal, and extension of time for inspection was considered a permissible statutory step. The petitioner's allegation that his statement was coerced was held to raise disputed factual questions unsuitable for Article 226 scrutiny. The writ petition was dismissed, subject to statutory remedies and a direction to furnish the detention order if the petitioner appears.
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