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...
Clandestine removal - M.S. Ingots - process loss of Ingots - High consumption of electricity by itself cannot be the ground to infer that the factories were engaged in suppression of production of steel ingots.
Clandestine removal - M.S. Ingots - process loss of Ingots - High consumption of electricity by itself cannot be the ground to infer that the factories were engaged in suppression of production of steel ingots.
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