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...
Confiscation of the gold and gold ornaments - 18 years elapsed - return of the sale proceeds - Petitioner was himself to blame in not paying the redemption fine within a reasonable period. - HC
Confiscation of the gold and gold ornaments - 18 years elapsed - return of the sale proceeds - Petitioner was himself to blame in not paying the redemption fine within a reasonable period. - HC
Note: It is a system-generated summary and is for quick reference only.