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...
Clause (ix) of TDS deduction u/s 193 - on payment of any interest payable on any security issued by a company, where such security is in dematerialized form and is listed on a recognized stock exchange in India to resident has been removed.
Clause (ix) of TDS deduction u/s 193 - on payment of any interest payable on any security issued by a company, where such security is in dematerialized form and is listed on a recognized stock exchange in India to resident has been removed.
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