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...
Levy of sales tax / CST on printing of cine wall posters - It was only after 01.04.2005 that all kinds of works contracts were brought within ambit of works contracts as defined in Section 2(ja) of CST Act – Therefore no tax could have been levied on such works contracts under CST Act also - HC
Levy of sales tax / CST on printing of cine wall posters - It was only after 01.04.2005 that all kinds of works contracts were brought within ambit of works contracts as defined in Section 2(ja) of CST Act – Therefore no tax could have been levied on such works contracts under CST Act also - HC
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