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...
If the judgment passed by High Court is erroneous, the revenue should have challenged the said order. - At any rate that cannot be a ground for invoking Section 263 of the Act - HC
If the judgment passed by High Court is erroneous, the revenue should have challenged the said order. - At any rate that cannot be a ground for invoking Section 263 of the Act - HC
Note: It is a system-generated summary and is for quick reference only.