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 brevity is an art of writing judgements and the manner in which the Tribunal has penned its order is in clear violation of the often propounded theory of brevity.
The brevity is an art of writing judgements and the manner in which the Tribunal has penned its order is in clear violation of the often propounded theory of brevity.
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