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...
Waiver of pre deposit - when there were two views before the tribunal and on a legal point, then, a prima facie case was made out and for waiver of pre-deposit. - HC
Waiver of pre deposit - when there were two views before the tribunal and on a legal point, then, a prima facie case was made out and for waiver of pre-deposit. - HC
Note: It is a system-generated summary and is for quick reference only.