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...
Place of supply - sourcing (on a worldwide basis)) of goods from India - export or not - Appellate authority dismissed the appeal Challenging the decision of the Advance ruling decision -
Place of supply - sourcing (on a worldwide basis)) of goods from India - export or not - Appellate authority dismissed the appeal Challenging the decision of the Advance ruling decision -
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