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...
Condonation of delay in filing appeal - Cancellation of GST registration of petitioner - non-filing of monthly returns - As the appellate authority has dismissed the appeal on the ground of limitation, this Court finds no ground to interfere with the impugned order - HC
Condonation of delay in filing appeal - Cancellation of GST registration of petitioner - non-filing of monthly returns - As the appellate authority has dismissed the appeal on the ground of limitation, this Court finds no ground to interfere with the impugned order - HC
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