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 notice issued u/s 23 of MVAT - the present is not a case where by a subsequent amendment, limitation has been enlarged even though the limitation prescribed under the earlier legislative provision has expired - no merit in the Petition. - HC
Validity of notice issued u/s 23 of MVAT - the present is not a case where by a subsequent amendment, limitation has been enlarged even though the limitation prescribed under the earlier legislative provision has expired - no merit in the Petition. - HC
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