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...
Extension of accounting year (financial year) - The decision to extend the financial year can be taken at any time though the period cannot be extended by more than three months without special approval of the Registrar of Companies - HC
Extension of accounting year (financial year) - The decision to extend the financial year can be taken at any time though the period cannot be extended by more than three months without special approval of the Registrar of Companies - HC
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