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...
Criminal proceedings - prosecution - non-compliance/non-cooperation to the notices issued u/s 142(1) - discloser of foreign bank account which existed with the HSBC - summoning order set aside - HC
Criminal proceedings - prosecution - non-compliance/non-cooperation to the notices issued u/s 142(1) - discloser of foreign bank account which existed with the HSBC - summoning order set aside - HC
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