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...
Maintainability of appeal - Bar of limitation - order was pronounced in the open court - period of limitation should commence to run from the date on which the petitioner received the certified copy of the order passed by the Tribunal along with papers - HC
Maintainability of appeal - Bar of limitation - order was pronounced in the open court - period of limitation should commence to run from the date on which the petitioner received the certified copy of the order passed by the Tribunal along with papers - HC
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