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...
Payment of GST under Reverse Charge Mechanism (RCM) - guarantee/security to the bank provided by the Managing Director by providing the personal properties as security and personal guarantee - The order cannot be said to be in any manner erroneous, arbitrary or bad in law. - HC
Payment of GST under Reverse Charge Mechanism (RCM) - guarantee/security to the bank provided by the Managing Director by providing the personal properties as security and personal guarantee - The order cannot be said to be in any manner erroneous, arbitrary or bad in law. - HC
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