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...
Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation Cess leviable u/s 8 of Goods and Services Tax (Compensation to States) Act, 2017, exercising powers under Central Goods and Services Tax Act, 2017, Goods and Services Tax (Compensation to States) Act, 2017, and Integrated Goods and Services Tax Act, 2017, on recommendation of Council, considering public interest. Notification effective from 15th July, 2024. Interpretation rules of Customs Tariff Act, 1975 apply.
Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation Cess leviable u/s 8 of Goods and Services Tax (Compensation to States) Act, 2017, exercising powers under Central Goods and Services Tax Act, 2017, Goods and Services Tax (Compensation to States) Act, 2017, and Integrated Goods and Services Tax Act, 2017, on recommendation of Council, considering public interest. Notification effective from 15th July, 2024. Interpretation rules of Customs Tariff Act, 1975 apply.
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