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...
Validity of cancellation of TIN registration number - merit of the case not examined – principle of natural justice - GVAT - no notice either in form No.104, or any other manner was issued to the petitioner why the registration should not be canceled - matter to be re-adjudicated - HC
Validity of cancellation of TIN registration number - merit of the case not examined – principle of natural justice - GVAT - no notice either in form No.104, or any other manner was issued to the petitioner why the registration should not be canceled - matter to be re-adjudicated - HC
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