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 Flat in the Respondent’s project ‘Bounty Acres’ - Respondent shall reduce the prices to be realized from the buyers of the flats commensurate with the benefit of ITC received by him
Profiteering - purchase of Flat in the Respondent’s project ‘Bounty Acres’ - Respondent shall reduce the prices to be realized from the buyers of the flats commensurate with the benefit of ITC received by him
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