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...
Assistance in providing labourers for cutting sugar cane - The amount of Rs.4/- PMT charged appears to be for transportation of the employees from one site to the other and not towards consideration of services rendered by the applicant - stay granted - AT
Assistance in providing labourers for cutting sugar cane - The amount of Rs.4/- PMT charged appears to be for transportation of the employees from one site to the other and not towards consideration of services rendered by the applicant - stay granted - AT
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