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...
Notification No 6/2006 grants exemption only to sports goods - goods being sports requisite are not covered - continuous synthetic surface used for covering floors for indoor games cannot be held to be a sports goods - AT
Notification No 6/2006 grants exemption only to sports goods - goods being sports requisite are not covered - continuous synthetic surface used for covering floors for indoor games cannot be held to be a sports goods - AT
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