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...
Impugned order set aside for violation of principles of natural justice and Section 75(4) CGST Act. Petitioner not provided opportunity of personal hearing before passing order directing payment of tax, interest and penalty. Matter remanded to respondent for fresh consideration after granting personal hearing to petitioner. HC allows petition.
Impugned order set aside for violation of principles of natural justice and Section 75(4) CGST Act. Petitioner not provided opportunity of personal hearing before passing order directing payment of tax, interest and penalty. Matter remanded to respondent for fresh consideration after granting personal hearing to petitioner. HC allows petition.
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