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...
Classification of goods - revenue filed appeal even after the clarification issued by the even the CBEC - a total mindless exercise on the part of the Revenue in filing such an appeal which is misuse and abuse of the process of law. - SC
Classification of goods - revenue filed appeal even after the clarification issued by the even the CBEC - a total mindless exercise on the part of the Revenue in filing such an appeal which is misuse and abuse of the process of law. - SC
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