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...
Determination of Value of Goods – Applicability of Rule 9,10A and 11 of Valuation Rules - when there is no job work, the price cannot be determined on the basis of Rule 10A of Valuation Rules - stay granted - AT
Determination of Value of Goods – Applicability of Rule 9,10A and 11 of Valuation Rules - when there is no job work, the price cannot be determined on the basis of Rule 10A of Valuation Rules - stay granted - AT
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