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...
Classification of industry - Provident Fund - EPF - a dry brown coconut definitely is not a fruit as it is not so understood in common parlance and which meaning has to also apply for interpretation of the relevant entry in the EPF Act - HC
Classification of industry - Provident Fund - EPF - a dry brown coconut definitely is not a fruit as it is not so understood in common parlance and which meaning has to also apply for interpretation of the relevant entry in the EPF Act - HC
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