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...
Activity of Job work at the premises of client - fabrication of Iron Steel Products - the services rendered by the respondent assessee will not fall under the category ‘Manpower Supply and Recruitment Services' - AT
Activity of Job work at the premises of client - fabrication of Iron Steel Products - the services rendered by the respondent assessee will not fall under the category ‘Manpower Supply and Recruitment Services' - AT
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