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...
Classification of services - Photography service or not - manufacture and sale of photobooks to photography studio or individual photographers who outsourced such work to the respondent against agreed consideration - the activity of printing as job worker is exempted from payment of service.
Classification of services - Photography service or not - manufacture and sale of photobooks to photography studio or individual photographers who outsourced such work to the respondent against agreed consideration - the activity of printing as job worker is exempted from payment of service.
Note: It is a system-generated summary and is for quick reference only.
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