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 tax - Tax / GST paid under protest in order to release the detained vehicle or not - Adjudicating authority requiring to produce the proof - The Petitioner has by his own conduct disabled himself from availing the remedy available to him in law, if indeed the payment was made under protest. - HC
Refund of tax - Tax / GST paid under protest in order to release the detained vehicle or not - Adjudicating authority requiring to produce the proof - The Petitioner has by his own conduct disabled himself from availing the remedy available to him in law, if indeed the payment was made under protest. - HC
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