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...
Relevancy of statements under certain circumstances u/s 9D of CEA, 1944 - It was not open to the department to rely on the said statements, without following the mandatory procedure contemplated by clause (b) of the said sub-section. - HC
Relevancy of statements under certain circumstances u/s 9D of CEA, 1944 - It was not open to the department to rely on the said statements, without following the mandatory procedure contemplated by clause (b) of the said sub-section. - HC
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