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...
Valuation - Whether the value of diesel supplied by the service recipient free of cost, to the assessee service provider ought to be included in the gross value - held no - AT
Valuation - Whether the value of diesel supplied by the service recipient free of cost, to the assessee service provider ought to be included in the gross value - held no - AT
Note: It is a system-generated summary and is for quick reference only.