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...
Supply made to the Organization indicated in N/N 108/95 CE for their official use as well as supply made to the projects financed by them, are both included within the purview of the Notification - HC
Supply made to the Organization indicated in N/N 108/95 CE for their official use as well as supply made to the projects financed by them, are both included within the purview of the Notification - HC
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