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...
Payment to MSME is allowed on actual payment basis - Any expenditure shall be allowed only if payment to MSME within 15 days or 45 days as the case may be - section 43B is being amended.
Payment to MSME is allowed on actual payment basis - Any expenditure shall be allowed only if payment to MSME within 15 days or 45 days as the case may be - section 43B is being amended.
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