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...
Anti-Profiteering - benefit of reduction in the rate of GST in restaurant service - purchase of 6 Hara Bhara Kabab Sub - base price of the product increased from ₹ 130/- to ₹ 145/- when the GST was reduced from 18% to 5% - Section 171 of CGST Act, 2017. - Due to denial of ITC, the cost of the product increased - It is not a case of profiteering.
Anti-Profiteering - benefit of reduction in the rate of GST in restaurant service - purchase of 6 Hara Bhara Kabab Sub - base price of the product increased from ₹ 130/- to ₹ 145/- when the GST was reduced from 18% to 5% - Section 171 of CGST Act, 2017. - Due to denial of ITC, the cost of the product increased - It is not a case of profiteering.
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