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...
Purchase against C Form - any notification issued under the Act of 1954 cannot discredit the rebate claimed by an assessee on purchase of material by declaration under ‘C’ form in adherence of the Act of 1956 - HC
Purchase against C Form - any notification issued under the Act of 1954 cannot discredit the rebate claimed by an assessee on purchase of material by declaration under ‘C’ form in adherence of the Act of 1956 - HC
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