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...
Method of accounting following consistently should not be disturbed because it was incorrect unless it could be shown that change in the method of accounting would result in gain for the Revenue - HC
Method of accounting following consistently should not be disturbed because it was incorrect unless it could be shown that change in the method of accounting would result in gain for the Revenue - HC
Note: It is a system-generated summary and is for quick reference only.
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