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...
The correct stage for granting cross examination would be when the adjudicating authority records the evidence which can start only after the petitioners file their reply - HC
The correct stage for granting cross examination would be when the adjudicating authority records the evidence which can start only after the petitioners file their reply - HC
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