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...
Scheme not to apply to certain persons - THE INCOME DECLARATION SCHEME, 2016 - specific circumstances where the proceeding have been initiated or pending under specified provisions, the benefit of this scheme will not be available.
Scheme not to apply to certain persons - THE INCOME DECLARATION SCHEME, 2016 - specific circumstances where the proceeding have been initiated or pending under specified provisions, the benefit of this scheme will not be available.
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