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...
Classification and nature of services - Service provided by the applicant to the delegates and exhibitors - activities involved are, Technical Seminars, Access to exhibition, Hotel Room Accommodation, Cultural programs, lunch & dinner and Airport Pick Up & Drop etc. - classifiable under HSN 998596 (i.e. events, exhibitions, conventions and trade shows organisation and assistance services) - Rate of GST is 18%
Classification and nature of services - Service provided by the applicant to the delegates and exhibitors - activities involved are, Technical Seminars, Access to exhibition, Hotel Room Accommodation, Cultural programs, lunch & dinner and Airport Pick Up & Drop etc. - classifiable under HSN 998596 (i.e. events, exhibitions, conventions and trade shows organisation and assistance services) - Rate of GST is 18%
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