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...
Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through the Nodal Agency - The AAR held that, the Department for Women, Children, Disabled & Senior Citizens qualifies as an institutional consumer if specific conditions are met, exempting the supplied goods from GST. - Goods supplied through the Nodal Agency, HACA, are also exempt from GST under the same conditions.
Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through the Nodal Agency - The AAR held that, the Department for Women, Children, Disabled & Senior Citizens qualifies as an institutional consumer if specific conditions are met, exempting the supplied goods from GST. - Goods supplied through the Nodal Agency, HACA, are also exempt from GST under the same conditions.
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