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...
Time for payment of tax - THE INCOME DECLARATION SCHEME, 2016 - If the declarant fails to pay the tax, surcharge and penalty in respect of the declaration made under section 180 on or before the date specified under sub-section (1), the declaration filed by him shall be deemed never to have been made under this Scheme.
Time for payment of tax - THE INCOME DECLARATION SCHEME, 2016 - If the declarant fails to pay the tax, surcharge and penalty in respect of the declaration made under section 180 on or before the date specified under sub-section (1), the declaration filed by him shall be deemed never to have been made under this Scheme.
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