Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adju...
Valuation of the said electric motor imported by the applicant from China - there is no evidence to discard the transaction value, which is a pre-requisite for enhancing the assessable value based upon the other evidences. - AT
Valuation of the said electric motor imported by the applicant from China - there is no evidence to discard the transaction value, which is a pre-requisite for enhancing the assessable value based upon the other evidences. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
