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...
Business Support service - appellant provides the basic infrastructure facilities and administrative support to the visiting doctors and specialist doctors - There is no legal justification to tax the share of clinical establishment
Business Support service - appellant provides the basic infrastructure facilities and administrative support to the visiting doctors and specialist doctors - There is no legal justification to tax the share of clinical establishment
Note: It is a system-generated summary and is for quick reference only.