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...
Confiscation of unaccompanied baggage - Scope of redemption fine u/s 125 - it is not a bona fide baggage and such materials could not have been imported without a valid licence, it amounts to a prohibition under any other law in force - option under section 125 rightly denied - HC
Confiscation of unaccompanied baggage - Scope of redemption fine u/s 125 - it is not a bona fide baggage and such materials could not have been imported without a valid licence, it amounts to a prohibition under any other law in force - option under section 125 rightly denied - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
