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...
Demand of Interest on account of the alleged delayed payment - once the petitioner has been permitted to pay the arrears in instalments, the demand with regard to levy of interest is unsustainable - HC
Demand of Interest on account of the alleged delayed payment - once the petitioner has been permitted to pay the arrears in instalments, the demand with regard to levy of interest is unsustainable - HC
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