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...
Annual letting value of the property by taking into consideration the notional interest on interest free deposit - notional rent on the amount of security deposit cannot be included in the annual letting value of the property. - AT
Annual letting value of the property by taking into consideration the notional interest on interest free deposit - notional rent on the amount of security deposit cannot be included in the annual letting value of the property. - AT
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