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...
Stock transfer – form F - existence of branches were not disclosed in the registration application. - The law does not provide that in such matters, the contention of dealer with regard to the stock transfer is liable to be rejected. - HC
Stock transfer – form F - existence of branches were not disclosed in the registration application. - The law does not provide that in such matters, the contention of dealer with regard to the stock transfer is liable to be rejected. - HC
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