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...
Refund - under duress and threat, the partners of the petitioner were forced to deposit - revenue directed to refund the the amount deposited by the petitioner during investigation. - AT
Refund - under duress and threat, the partners of the petitioner were forced to deposit - revenue directed to refund the the amount deposited by the petitioner during investigation. - AT
Note: It is a system-generated summary and is for quick reference only.