Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer pricing adjustment - Purchase of goods from Associated Enterprises (AE) - Most Appropriate Method (MAM) - Resale Price Method (RPM) considered as MAM for assessee engaged in buy-sell model and sales commission model without value addition. Comparable selection - ECMAS Resins Private Limited (manufacturer) rejected; trading filter range of 30%-40% accepted. Arrow Technical Textile Private Limited excluded due to dissimilar products. Working capital adjustment claim remitted for reconsideration. RPM upheld as MAM based on assessee's functional profile. Appeal partly allowed.
Transfer pricing adjustment - Purchase of goods from Associated Enterprises (AE) - Most Appropriate Method (MAM) - Resale Price Method (RPM) considered as MAM for assessee engaged in buy-sell model and sales commission model without value addition. Comparable selection - ECMAS Resins Private Limited (manufacturer) rejected; trading filter range of 30%-40% accepted. Arrow Technical Textile Private Limited excluded due to dissimilar products. Working capital adjustment claim remitted for reconsideration. RPM upheld as MAM based on assessee's functional profile. Appeal partly allowed.
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