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...
Reverse Charge u/s 9(4) - receipt of supply of goods and / or services from an unregistered person from an unregistered person - the RCM is applicable on the transactions effected from 1.7.2017 to 12.10.2017
Reverse Charge u/s 9(4) - receipt of supply of goods and / or services from an unregistered person from an unregistered person - the RCM is applicable on the transactions effected from 1.7.2017 to 12.10.2017
Note: It is a system-generated summary and is for quick reference only.