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...
Instead of terminating the proceedings initiated u/s 148 of the Act by dropping them the revenue chose inexplicably to keep those proceedings alive - This amounts to nothing but harassment of the petitioner - HC
Instead of terminating the proceedings initiated u/s 148 of the Act by dropping them the revenue chose inexplicably to keep those proceedings alive - This amounts to nothing but harassment of the petitioner - HC
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