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...
Maintainability of advance ruling application - applicant is recipient of services and he has not a paying the taxes under reverse charge mechanism on the impugned transaction in GST ACT - the application is not maintainable and liable for rejection.
Maintainability of advance ruling application - applicant is recipient of services and he has not a paying the taxes under reverse charge mechanism on the impugned transaction in GST ACT - the application is not maintainable and liable for rejection.
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