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...
Documentary requirements and conditions for claiming input tax credit - The credit of ITC shall be limited to 5% where the invoices were not furnished by the supplier - Rule 36 of the Central Goods and Services Tax Rules, 2017
Documentary requirements and conditions for claiming input tax credit - The credit of ITC shall be limited to 5% where the invoices were not furnished by the supplier - Rule 36 of the Central Goods and Services Tax Rules, 2017
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