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...
The components such as preferred location charges, external development charges etc. are part and parcel and for various elements of the main service which is Residential Complex Service - appellants are eligible for abatement.
The components such as preferred location charges, external development charges etc. are part and parcel and for various elements of the main service which is Residential Complex Service - appellants are eligible for abatement.
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