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...
Profiteering - benefit of tax reduction not passed on to the recipients - Nestle Munch Nuts 32 Gm. Chocolate - Cadbury Dairy Milk Chocolate - assessee directed to pass on the benefit of reduction in the rate of the tax to his customers.
Profiteering - benefit of tax reduction not passed on to the recipients - Nestle Munch Nuts 32 Gm. Chocolate - Cadbury Dairy Milk Chocolate - assessee directed to pass on the benefit of reduction in the rate of the tax to his customers.
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