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...
This notification rescinds a previous notification (No. 27/2022-Central Tax dated 26th December 2022) which provided exemption from biometric-based Aadhaar authentication u/r 8(4A) of Central Goods and Services Tax Rules, 2017. The rescission is effective from the date of publication in the Official Gazette, except for actions taken or omitted before such rescission. It is issued by the Central Government on the recommendations of the GST Council u/r 8(4B) of CGST Rules, 2017.
This notification rescinds a previous notification (No. 27/2022-Central Tax dated 26th December 2022) which provided exemption from biometric-based Aadhaar authentication u/r 8(4A) of Central Goods and Services Tax Rules, 2017. The rescission is effective from the date of publication in the Official Gazette, except for actions taken or omitted before such rescission. It is issued by the Central Government on the recommendations of the GST Council u/r 8(4B) of CGST Rules, 2017.
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