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 - without any discussion on material on record, even in an exparte proceeding, the Commissioner could not have jumped to the conclusion that the petitioner had indulged in bogus billing activities leading to revenue loss - HC
Cancellation of registration - without any discussion on material on record, even in an exparte proceeding, the Commissioner could not have jumped to the conclusion that the petitioner had indulged in bogus billing activities leading to revenue loss - HC
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