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...
Payment of motor vehicle tax - Whether a service can be classified as Deluxe service only on the ground that the seats in the vehicle have push back or reclining facility - No - HC
Payment of motor vehicle tax - Whether a service can be classified as Deluxe service only on the ground that the seats in the vehicle have push back or reclining facility - No - HC
Note: It is a system-generated summary and is for quick reference only.