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...
Government Entity or not - Power Supply Infrastructure Development work - CIDCO is covered under the definition of the term ‘Government Entity’ as per Notification No. 31/2017-Central Tax (Rate) - Concessional rate of tax@ 12% would be applicable
Government Entity or not - Power Supply Infrastructure Development work - CIDCO is covered under the definition of the term ‘Government Entity’ as per Notification No. 31/2017-Central Tax (Rate) - Concessional rate of tax@ 12% would be applicable
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