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...
Input Tax Credit - BSNL is a company incorporated under the provisions of the Companies Act, 1956 and a company cannot be described as an autonomous body to be covered by the circular relied on by the petitioner. - HC
Input Tax Credit - BSNL is a company incorporated under the provisions of the Companies Act, 1956 and a company cannot be described as an autonomous body to be covered by the circular relied on by the petitioner. - HC
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