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...
HC directs second respondent to resolve petitioner's representation regarding GST claim within eight weeks, following precedent set in prior case involving educational institute. Tax authorities instructed to process invoices as standard, without engaging in underlying dispute. Consistent with previous judicial guidance, the court provides opportunity for administrative resolution while maintaining procedural neutrality. Petition disposed of with specific time-bound directive for administrative action.
HC directs second respondent to resolve petitioner's representation regarding GST claim within eight weeks, following precedent set in prior case involving educational institute. Tax authorities instructed to process invoices as standard, without engaging in underlying dispute. Consistent with previous judicial guidance, the court provides opportunity for administrative resolution while maintaining procedural neutrality. Petition disposed of with specific time-bound directive for administrative action.
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