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...
Petition challenging assessment order set aside; case remanded to pass fresh order after considering discrepancies between GSTR-1, GSTR-3B, GSTR-2A/GSTR-9; petitioner directed to deposit 10% of balance tax amount within 30 days; earlier dropped amount confirmed indicating non-application of mind.
Petition challenging assessment order set aside; case remanded to pass fresh order after considering discrepancies between GSTR-1, GSTR-3B, GSTR-2A/GSTR-9; petitioner directed to deposit 10% of balance tax amount within 30 days; earlier dropped amount confirmed indicating non-application of mind.
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