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...
Application for rectification / review of its order - Omission on the part of counsel to cite an authority of law does not amount to error apparent on the face of record so as to constitute ground for reviewing prior judgment. - HC
Application for rectification / review of its order - Omission on the part of counsel to cite an authority of law does not amount to error apparent on the face of record so as to constitute ground for reviewing prior judgment. - HC
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