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...
GTA service or not - there is nothing asserting that no consignment notes were issued in this particular case. Therefore, there is no reason to hold that service tax on GTA services is not payable in this case.
GTA service or not - there is nothing asserting that no consignment notes were issued in this particular case. Therefore, there is no reason to hold that service tax on GTA services is not payable in this case.
Note: It is a system-generated summary and is for quick reference only.
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