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...
Seeking release of Attached Bank Account of petitioner - There is a serious apprehension that the merchants are not genuine. However, he concedes that as far as monies belonging to genuine merchants are concerned; the disbursement cannot be interdicted. - HC
Seeking release of Attached Bank Account of petitioner - There is a serious apprehension that the merchants are not genuine. However, he concedes that as far as monies belonging to genuine merchants are concerned; the disbursement cannot be interdicted. - HC
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