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...
Challenge to the show cause notice demanding VAT on sale of STB (set-top boxes) - KVAT - No demand notice nor any coercive steps has been initiated pursuant to the notice issued. The endorsement issued makes it clear that petitioner has been given time to file reply. - Matter is to be decided on merit after affording proper opportunity of being heard - HC
Challenge to the show cause notice demanding VAT on sale of STB (set-top boxes) - KVAT - No demand notice nor any coercive steps has been initiated pursuant to the notice issued. The endorsement issued makes it clear that petitioner has been given time to file reply. - Matter is to be decided on merit after affording proper opportunity of being heard - HC
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