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...
Restoration of appeal - Appeal dismissed more than 16 years ago for non appearance - Petitioners cannot cast away their responsibility of pursuing their own appeal and at least inquiring about it from the Tribunal or their legal representative as to the progress of the matter. - HC
Restoration of appeal - Appeal dismissed more than 16 years ago for non appearance - Petitioners cannot cast away their responsibility of pursuing their own appeal and at least inquiring about it from the Tribunal or their legal representative as to the progress of the matter. - HC
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