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...
Jurisdiction of GST officer to issue the impugned show cause notice - Taxable turnover below threshold limit prescribed qua tobacco products or not - seeking refund the amount, that was deposited respondents, although, given the taxable turnover generated by the petitioner, he was not exigible to tax, on the basis of wrong advise - Relief granted - SCN quashed - refund to be issued with interest. - HC
Jurisdiction of GST officer to issue the impugned show cause notice - Taxable turnover below threshold limit prescribed qua tobacco products or not - seeking refund the amount, that was deposited respondents, although, given the taxable turnover generated by the petitioner, he was not exigible to tax, on the basis of wrong advise - Relief granted - SCN quashed - refund to be issued with interest. - HC
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