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...
The Ministry of Finance, Department of Revenue, issued Notification No. 10/2024-Central Tax amending Notification No. 02/2017-Central Tax. The amendment pertains to the jurisdiction of Central Tax Officers. The notification, u/s 3 and 5 of the Central Goods and Services Tax Act, 2017, and u/s 3 of the Integrated Goods and Services Tax Act, 2017, substitutes jurisdictional details for various districts in the state of Rajasthan. The changes are effective from 5th August 2023. The notification reassigns jurisdiction for districts including Alwar, Jaipur, Jodhpur, and Udaipur. This amendment is made in exercise of statutory powers conferred upon the Central Government. The notification was issued by the Central Board of Indirect Taxes and Customs.
The Ministry of Finance, Department of Revenue, issued Notification No. 10/2024-Central Tax amending Notification No. 02/2017-Central Tax. The amendment pertains to the jurisdiction of Central Tax Officers. The notification, u/s 3 and 5 of the Central Goods and Services Tax Act, 2017, and u/s 3 of the Integrated Goods and Services Tax Act, 2017, substitutes jurisdictional details for various districts in the state of Rajasthan. The changes are effective from 5th August 2023. The notification reassigns jurisdiction for districts including Alwar, Jaipur, Jodhpur, and Udaipur. This amendment is made in exercise of statutory powers conferred upon the Central Government. The notification was issued by the Central Board of Indirect Taxes and Customs.
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