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 - electronic commerce operator or not - money paid by the customer directly to the driver of the cab for the service of the trip - The applicant is liable to tax (GST) on the amounts billed by him on behalf of the taxi operators - Order of AAR confirmed
Levy of GST - electronic commerce operator or not - money paid by the customer directly to the driver of the cab for the service of the trip - The applicant is liable to tax (GST) on the amounts billed by him on behalf of the taxi operators - Order of AAR confirmed
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