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...
Tax effect - Maintainability of appeal in view of the CBDT Circular/ Instruction No.5 of 2008 - the tax will not include any interest thereon, except where chargeability of interest itself is in dispute.e - HC
Tax effect - Maintainability of appeal in view of the CBDT Circular/ Instruction No.5 of 2008 - the tax will not include any interest thereon, except where chargeability of interest itself is in dispute.e - HC
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