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...
Repatriation of income and sale proceeds of assets held abroad by NRIs who have returned to India for permanent settlement/acquired abroad through remittances under LRS - Clarification. - Cir. No. 37 Dated: October 19, 2011
Repatriation of income and sale proceeds of assets held abroad by NRIs who have returned to India for permanent settlement/acquired abroad through remittances under LRS - Clarification. - Cir. No. 37 Dated: October 19, 2011
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