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...
Business Exhibition Service - conducting of “India Tourist and Industrial Fair” every year - certain amusement facilities provided inside the trade fair, though by private parties, cannot be brought under the category “Business Exhibition Service” - AT
Business Exhibition Service - conducting of “India Tourist and Industrial Fair” every year - certain amusement facilities provided inside the trade fair, though by private parties, cannot be brought under the category “Business Exhibition Service” - AT
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