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...
Classification of services - GTA or Supply of Tangible Goods for use service? - supplying Trucks to ONGC - Appellant strongly argued that the ONGC is paying service tax under the category of ‘Goods Transport Agency” and they are providing GTA services - the submission of the ld. Chartered Accountant agreed upon that no double taxation is permissible under the law - Matter restored back for fresh adjudication - AT
Classification of services - GTA or Supply of Tangible Goods for use service? - supplying Trucks to ONGC - Appellant strongly argued that the ONGC is paying service tax under the category of ‘Goods Transport Agency” and they are providing GTA services - the submission of the ld. Chartered Accountant agreed upon that no double taxation is permissible under the law - Matter restored back for fresh adjudication - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
