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 GST - Dried Tobacco Leaves - undergone the process of curing after harvesting of tobacco leaves - to be classfied as unmanufactured tobacco covered in HSN Code 2401 - Liable to GST @ 14% (CGST) + 14% (SGST) or 28% (IGST) - AAR
Rate of GST - Dried Tobacco Leaves - undergone the process of curing after harvesting of tobacco leaves - to be classfied as unmanufactured tobacco covered in HSN Code 2401 - Liable to GST @ 14% (CGST) + 14% (SGST) or 28% (IGST) - AAR
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