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...
Coercive methods adopted for deposit of tax - since the petitioner has unequivocally made clear that he does not wish to voluntarily deposit any tax with the concerned authority and there is no dispute that the petitioner cannot be compelled to deposit the tax without following the procedure under Section 73, 74 and 79 of the CGST Act. - HC
Coercive methods adopted for deposit of tax - since the petitioner has unequivocally made clear that he does not wish to voluntarily deposit any tax with the concerned authority and there is no dispute that the petitioner cannot be compelled to deposit the tax without following the procedure under Section 73, 74 and 79 of the CGST Act. - HC
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