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...
Validity of demand and assessment notice - Liability of Directors - it is settled law that liability for duty of the company cannot be fastened upon the Directors of the company unless there is statutory provision to that effect. - HC
Validity of demand and assessment notice - Liability of Directors - it is settled law that liability for duty of the company cannot be fastened upon the Directors of the company unless there is statutory provision to that effect. - HC
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