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 - liquidated damages for delay in erection, testing and commissioning - independent supply or not? - The appellant could have opted for harsh measures like termination of contract but instead it chooses to tolerate the delay in return of payment of money - Levy of GST confirmed.
Levy of GST - liquidated damages for delay in erection, testing and commissioning - independent supply or not? - The appellant could have opted for harsh measures like termination of contract but instead it chooses to tolerate the delay in return of payment of money - Levy of GST confirmed.
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