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...
Profiteering - purchase of flats in the Respondent’s project “Floridaa” - Respondent has profiteered during the period of investigation. - the Respondent shall reduce/refund the price to be realized from the buyers of the flats commensurate with the benefit of ITC received by him.
Profiteering - purchase of flats in the Respondent’s project “Floridaa” - Respondent has profiteered during the period of investigation. - the Respondent shall reduce/refund the price to be realized from the buyers of the flats commensurate with the benefit of ITC received by him.
Note: It is a system-generated summary and is for quick reference only.
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