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 (VAT) - KVAT - all margarine, except liquid margarine, were liable to attract higher rate of tax and there cannot be any distinction between "table margarine" and "industrial/ bakery margarine" - HC
Rate of Tax (VAT) - KVAT - all margarine, except liquid margarine, were liable to attract higher rate of tax and there cannot be any distinction between "table margarine" and "industrial/ bakery margarine" - HC
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