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...
Suppliers of services through an e-commerce platform exempted from obtaining compulsory registration if aggregate turnover is not exceeding rupees 20 lacs [Rs. 10 lacs in case of spl category states]
Suppliers of services through an e-commerce platform exempted from obtaining compulsory registration if aggregate turnover is not exceeding rupees 20 lacs [Rs. 10 lacs in case of spl category states]
Note: It is a system-generated summary and is for quick reference only.
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