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...
Jurisdiction of the Tribunal to order refund of the amount appropriated by the revenue, during pendency of the appeal – The order passed by the Tribunal, does not suffer from any error of jurisdiction or of law - HC
Jurisdiction of the Tribunal to order refund of the amount appropriated by the revenue, during pendency of the appeal – The order passed by the Tribunal, does not suffer from any error of jurisdiction or of law - HC
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