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 of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a produce out of cultivation of plant, which is subjected to certain post-harvesting processes - it is established beyond any doubt that the post-harvesting processes are carried out by the farmers or producers themselves on their farm. - The Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of ‘Agricultural Produce’ - Liable to GST @5% - AAAR
Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a produce out of cultivation of plant, which is subjected to certain post-harvesting processes - it is established beyond any doubt that the post-harvesting processes are carried out by the farmers or producers themselves on their farm. - The Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of ‘Agricultural Produce’ - Liable to GST @5% - AAAR
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