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...
Maintainability of Advance Ruling Application - Transitional Credit - Input Tax Credit - Clean Environment (Energy) Cess - The question sought do not fall under the ambit of Section 97(2) (d) of the CGST Act 2017.
Maintainability of Advance Ruling Application - Transitional Credit - Input Tax Credit - Clean Environment (Energy) Cess - The question sought do not fall under the ambit of Section 97(2) (d) of the CGST Act 2017.
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