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...
Business compulsions and expediency in making the cash purchases - In the absence of any specific detail, the vague statements made in response to the show cause notice, cannot offset the entries made in the books of accounts. - HC
Business compulsions and expediency in making the cash purchases - In the absence of any specific detail, the vague statements made in response to the show cause notice, cannot offset the entries made in the books of accounts. - HC
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