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...
Rate of tax - central sales tax - The animal feed which is the goods in question in the instant case is not a declared goods - The rate as provided therein should be either @ 10% or at the rate applicable in the appropriate State - HC
Rate of tax - central sales tax - The animal feed which is the goods in question in the instant case is not a declared goods - The rate as provided therein should be either @ 10% or at the rate applicable in the appropriate State - HC
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