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...
Holding loss as speculative loss - transactions of forward (future) contract of sale of gold to the Bank or the MMTC - assessee failed to correlate these forward contract transactions of gold and corresponding purchases and export of jewellery. - AT
Holding loss as speculative loss - transactions of forward (future) contract of sale of gold to the Bank or the MMTC - assessee failed to correlate these forward contract transactions of gold and corresponding purchases and export of jewellery. - AT
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