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...
Cargo Handling Services - appellant herein collected the salt and Soda ash in the factory of Tata Chemicals, packed them and stocked them in the factory as well as on the railway wagons - stay granted partly - AT
Cargo Handling Services - appellant herein collected the salt and Soda ash in the factory of Tata Chemicals, packed them and stocked them in the factory as well as on the railway wagons - stay granted partly - AT
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