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 - Tribunal refused to condone the delay - Tribunal has insisted on every day’s delay - The petitioner cannot be said to be grossly negligent or his conduct lacking in bona fides - appeals restored before the tribunal, however costs of ₹ 5000 imposed on the petitioner. - HC
Condonation of delay - Tribunal refused to condone the delay - Tribunal has insisted on every day’s delay - The petitioner cannot be said to be grossly negligent or his conduct lacking in bona fides - appeals restored before the tribunal, however costs of ₹ 5000 imposed on the petitioner. - HC
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