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...
Benefit of free sales tax deferral scheme - expression “product” found in the G.O., must be given a wider meaning to include waste and scrap, to sub-serve the object of the scheme of the incentive.
Benefit of free sales tax deferral scheme - expression “product” found in the G.O., must be given a wider meaning to include waste and scrap, to sub-serve the object of the scheme of the incentive.
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