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...
Construction services - construction of building for Manyavar Kanshi Ram Hospital at Greater Noida - Revenue could not give any evidence to establish that the said building was being used for such purposes by which the organization using the same was making profit - Demand set aside.
Construction services - construction of building for Manyavar Kanshi Ram Hospital at Greater Noida - Revenue could not give any evidence to establish that the said building was being used for such purposes by which the organization using the same was making profit - Demand set aside.
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