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...
Receipt to be treated as capital receipt or revenue receipt - Amount was received by way of share capital which was compulsorily required to be invested by SKSE as per the directives of SEBI. - held as capital in nature - HC
Receipt to be treated as capital receipt or revenue receipt - Amount was received by way of share capital which was compulsorily required to be invested by SKSE as per the directives of SEBI. - held as capital in nature - HC
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