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...
Attachment of Bank Accounts - The action on the part of the respondent no.4 in attaching the bank accounts of the writ-applicant pending the appeals before the appellate authority is not justified.
Attachment of Bank Accounts - The action on the part of the respondent no.4 in attaching the bank accounts of the writ-applicant pending the appeals before the appellate authority is not justified.
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