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...
Detention order - non-compliance of the mandate under the provisions of Section 129(4) of the Act - The Proper Officer realizing the lacuna, has proceeded to pass the rectification order after taking into consideration the objections - Hence, no malafides can be attributed to the same.
Detention order - non-compliance of the mandate under the provisions of Section 129(4) of the Act - The Proper Officer realizing the lacuna, has proceeded to pass the rectification order after taking into consideration the objections - Hence, no malafides can be attributed to the same.
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