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...
Condonation of delay - Bonafide belief - a prejudice cannot be permitted to be caused to a litigant who was acting bonafide - petitioners have made out a case of sufficient cause and as such, have made out a case for condonation of delay - HC
Condonation of delay - Bonafide belief - a prejudice cannot be permitted to be caused to a litigant who was acting bonafide - petitioners have made out a case of sufficient cause and as such, have made out a case for condonation of delay - HC
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