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...
Business Support Services - commercial complex (Mall) - Since the licensee of the appellant did not take any assistance or aid from the appellant, the appellant is not involved in any business process or part thereof of the licensee in any way - stay granted - AT
Business Support Services - commercial complex (Mall) - Since the licensee of the appellant did not take any assistance or aid from the appellant, the appellant is not involved in any business process or part thereof of the licensee in any way - stay granted - AT
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