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...
Officers of Commercial Tax Department of Himachal Pradesh with 25 years of service as Gazetted Officers prima facie ineligible for appointment as Technical Member (State) in State Bench due to State Government's proposal based on incorrect facts leading to GST Council's recommendations relaxing eligibility criteria. HC ordered respondents can scrutinize applications but no final decision till further orders, necessitating re-examination of issues raised.
Officers of Commercial Tax Department of Himachal Pradesh with 25 years of service as Gazetted Officers prima facie ineligible for appointment as Technical Member (State) in State Bench due to State Government's proposal based on incorrect facts leading to GST Council's recommendations relaxing eligibility criteria. HC ordered respondents can scrutinize applications but no final decision till further orders, necessitating re-examination of issues raised.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
