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...
Exemption subject to conditions - Benefit of N/N. 44/2001-CE(N.T.), dt.26.06.2001 - when the conditions have not been fullfilled, necessary consequences are to be faced by the Assessee - exemption deined - AT
Exemption subject to conditions - Benefit of N/N. 44/2001-CE(N.T.), dt.26.06.2001 - when the conditions have not been fullfilled, necessary consequences are to be faced by the Assessee - exemption deined - AT
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