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...
Merely because Gambier may be used to obtain Catechu or after applying certain process of manufacture it may be used as an alternate for Catechu, it cannot be called as Kattha, as understood in common parlance in India. - HC
Merely because Gambier may be used to obtain Catechu or after applying certain process of manufacture it may be used as an alternate for Catechu, it cannot be called as Kattha, as understood in common parlance in India. - HC
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