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...
Co-owner's application for cancellation of GST registration granted to another co-owner rejected. HC held clause (a) governing ownership document sufficed; clause (c) requiring consent letter inapplicable where not sole owner. Petition dismissed.
Co-owner's application for cancellation of GST registration granted to another co-owner rejected. HC held clause (a) governing ownership document sufficed; clause (c) requiring consent letter inapplicable where not sole owner. Petition dismissed.
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