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...
Option to Deposit Dues Along with Interest and 25% of penalty - Since the option has been extended to the appellant to pay 25% of the penalty along with interest and other dues within 30 days – there was no infirmity in the order of the Tribunal - HC
Option to Deposit Dues Along with Interest and 25% of penalty - Since the option has been extended to the appellant to pay 25% of the penalty along with interest and other dues within 30 days – there was no infirmity in the order of the Tribunal - HC
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