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...
The claim of the appellant (Krishi Upaj Mandi Samiti) that the allotment of shop or land to the traders cannot be considered as “renting of immovable property” is not tenable.
The claim of the appellant (Krishi Upaj Mandi Samiti) that the allotment of shop or land to the traders cannot be considered as “renting of immovable property” is not tenable.
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