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...
Outdoor Catering Service u/s 67(76a) r.w. 65(24) - The assessee provided food to NTPC employees from a premises provided by NTPC under a license granted to the assesse - demand and penalty confirmed - AT
Outdoor Catering Service u/s 67(76a) r.w. 65(24) - The assessee provided food to NTPC employees from a premises provided by NTPC under a license granted to the assesse - demand and penalty confirmed - AT
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