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...
Claim of interest of on Refund of sales tax / vat which was paid under protest - The Competent authority shall compute the interest payable to the petitioners for the entire period between the deposit of the tax till actual payment and pay to the petitioners such interest at the statutory rate - HC
Claim of interest of on Refund of sales tax / vat which was paid under protest - The Competent authority shall compute the interest payable to the petitioners for the entire period between the deposit of the tax till actual payment and pay to the petitioners such interest at the statutory rate - HC
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