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...
Sales Tax Practitioner cum Advocate - Disqualification u/s 81(2) of the Tax Act - allegation that appellant has committed misconduct - the petitioner is a legal practitioner and therefore the domain to conduct any investigation or issue a show cause notice would be that of the State Bar Council.
Sales Tax Practitioner cum Advocate - Disqualification u/s 81(2) of the Tax Act - allegation that appellant has committed misconduct - the petitioner is a legal practitioner and therefore the domain to conduct any investigation or issue a show cause notice would be that of the State Bar Council.
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