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...
Absence of a Document Identification Number rendered the assessment order invalid, following the Court's earlier GST rulings. Although the writ petitions were delayed and service was claimed through portal upload, the Court held that a patent irregularity of this kind justified entertaining the challenge on terms. The assessment order was set aside and the matter remitted to the Assessing Officer for fresh consideration after due hearing, subject to deposit of 20% of the disputed tax. The intervening period was excluded for limitation, and all issues were left open.
Absence of a Document Identification Number rendered the assessment order invalid, following the Court's earlier GST rulings. Although the writ petitions were delayed and service was claimed through portal upload, the Court held that a patent irregularity of this kind justified entertaining the challenge on terms. The assessment order was set aside and the matter remitted to the Assessing Officer for fresh consideration after due hearing, subject to deposit of 20% of the disputed tax. The intervening period was excluded for limitation, and all issues were left open.
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