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...
Detention of goods - demand of IGST - petitioner paid the amount through the portal - Revenue insists that the petitioner ought to have paid the tax and penalty either through cash or through Demand Draft - That insistence seems to be archaic and out of tune with the very spirit of the GST regime.
Detention of goods - demand of IGST - petitioner paid the amount through the portal - Revenue insists that the petitioner ought to have paid the tax and penalty either through cash or through Demand Draft - That insistence seems to be archaic and out of tune with the very spirit of the GST regime.
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