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...
Refund of IGST paid - goods exported under Advance Authorizations/EOU Scheme - The enquiry as regards entitlement of the Petitioner to receive any refund is already under way. Letters have been issued to the Petitioner, which the Petitioner has responded. In these circumstances to give declarations of law as sought by the Petitioner would be not only academic but also premature. - HC
Refund of IGST paid - goods exported under Advance Authorizations/EOU Scheme - The enquiry as regards entitlement of the Petitioner to receive any refund is already under way. Letters have been issued to the Petitioner, which the Petitioner has responded. In these circumstances to give declarations of law as sought by the Petitioner would be not only academic but also premature. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
