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 challenged legality of raid conducted on 16.11.2023, alleging unauthorized access to data and private information with connivance of GST officials. Court directed respondent authority to consider petitioner's complaint, take appropriate action if merited, and petitioner to provide CCTV footage within one week. Regarding impugned show cause notice (SCN), petitioner required to meet allegations, with counsel submitting response filed. Petition disposed of.
Petitioner challenged legality of raid conducted on 16.11.2023, alleging unauthorized access to data and private information with connivance of GST officials. Court directed respondent authority to consider petitioner's complaint, take appropriate action if merited, and petitioner to provide CCTV footage within one week. Regarding impugned show cause notice (SCN), petitioner required to meet allegations, with counsel submitting response filed. Petition disposed of.
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