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 GST on Service contract with railways - the activity involve use of consumables such as soap/ detergent/ chemicals of a minimal quantity and of a very nominal value are - the activity is "pure service" - Cannot be held as works contract - AAR
Levy of GST on Service contract with railways - the activity involve use of consumables such as soap/ detergent/ chemicals of a minimal quantity and of a very nominal value are - the activity is "pure service" - Cannot be held as works contract - AAR
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