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...
Area based exemption - State of Uttranchal - Non filing of declaration - no returns were filed regarding the goods manufactured and cleared by availing of this exemption - prima facie case is against the assessee - AT
Area based exemption - State of Uttranchal - Non filing of declaration - no returns were filed regarding the goods manufactured and cleared by availing of this exemption - prima facie case is against the assessee - AT
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