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...
Cancellation of registration u/s 12A(a) – additions in object clause - in the absence of any finding that how the additional objects vitiate the registration earlier granted u/s 12A of the Act, the cancellation cannot be effectuated - AT
Cancellation of registration u/s 12A(a) – additions in object clause - in the absence of any finding that how the additional objects vitiate the registration earlier granted u/s 12A of the Act, the cancellation cannot be effectuated - AT
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