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...
Manufacture - process of mixing base paint with the colourants to obtain the pain of a desired shade known as “Tinting” - under any circumstances, the activity carried out by the appellant is indeed manufacture.
Manufacture - process of mixing base paint with the colourants to obtain the pain of a desired shade known as “Tinting” - under any circumstances, the activity carried out by the appellant is indeed manufacture.
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