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...
Supply or not - activities of creating public awareness on COVID appropriate behaviour, Infection Prevention & Control and Community control - The activities undertaken by the applicant in partnership with UNICEF so far as relating to public awareness of preventive health, amounts to supply of service and is exempted from GST - AAR
Supply or not - activities of creating public awareness on COVID appropriate behaviour, Infection Prevention & Control and Community control - The activities undertaken by the applicant in partnership with UNICEF so far as relating to public awareness of preventive health, amounts to supply of service and is exempted from GST - AAR
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