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...
Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation - Notification amended to submit certificate from CA in certain cases.
Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation - Notification amended to submit certificate from CA in certain cases.
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