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...
Valuation - Clearance to inter-connected undertakings - merely because the units are interconnected undertakings the same would not be a ground to reject the transaction value unless the units are related persons. - AT
Valuation - Clearance to inter-connected undertakings - merely because the units are interconnected undertakings the same would not be a ground to reject the transaction value unless the units are related persons. - AT
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