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...
The composite activity of excavation and moveing / shifting the mineral sand from one place to another, by means of transport by roads/ramps is taxable as "Transport of goods" as principal supply is transportation (GTA)
The composite activity of excavation and moveing / shifting the mineral sand from one place to another, by means of transport by roads/ramps is taxable as "Transport of goods" as principal supply is transportation (GTA)
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