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...
Voluntary Compliance Entitlement Scheme - correction sought in the erroneous declaration made in VCES-1 form to reduce the tax liability - it would be a purely procedural aspect - benefit of VCES allowed.
Voluntary Compliance Entitlement Scheme - correction sought in the erroneous declaration made in VCES-1 form to reduce the tax liability - it would be a purely procedural aspect - benefit of VCES allowed.
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