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...
Copy of financial statement to be filed with Registrar - unaudited financial statements of foreign subsidiaries which is not required to get its accounts audited allowed to be filed - Section 137(1)(c) of the Companies Act, 2013
Copy of financial statement to be filed with Registrar - unaudited financial statements of foreign subsidiaries which is not required to get its accounts audited allowed to be filed - Section 137(1)(c) of the Companies Act, 2013
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