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...
Depreciation on centering and shuttering material - each item of shuttering material cannot be treated as one whole the shuttering material forming one plant eligible for 100 per cent. .... - HC
Depreciation on centering and shuttering material - each item of shuttering material cannot be treated as one whole the shuttering material forming one plant eligible for 100 per cent. .... - HC
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