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...
Disallowance of salary - there was no business activity - A decrease, or even absence, of business activity does not necessarily lead to proportionate reduction in staff salaries - AT
Disallowance of salary - there was no business activity - A decrease, or even absence, of business activity does not necessarily lead to proportionate reduction in staff salaries - AT
Note: It is a system-generated summary and is for quick reference only.