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...
Petitioner did not have reasonable opportunity to contest tax demand due to mismatch between turnover in GSTR 3B and GSTR 1. Impugned order set aside on condition petitioner remits 10% of disputed tax demand within two weeks and permitted to submit reply to show cause notice within said period. Petition disposed.
Petitioner did not have reasonable opportunity to contest tax demand due to mismatch between turnover in GSTR 3B and GSTR 1. Impugned order set aside on condition petitioner remits 10% of disputed tax demand within two weeks and permitted to submit reply to show cause notice within said period. Petition disposed.
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