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...
Jurisdiction to detain the goods - HC uphold the power of Assistant state tax officer to call upon the person in charge of the conveyance to produce the documents in question for verification.
Jurisdiction to detain the goods - HC uphold the power of Assistant state tax officer to call upon the person in charge of the conveyance to produce the documents in question for verification.
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