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...
Valuation - inclusion of performance bonus received by the appellant from their buyer towards the out performance of refractory bricks and monolithi as heat guarantee bonus - the said amount need not be included in the assessable value.
Valuation - inclusion of performance bonus received by the appellant from their buyer towards the out performance of refractory bricks and monolithi as heat guarantee bonus - the said amount need not be included in the assessable value.
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