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...
Maintenance and repairs of railway sidings owned by private parties carried out by Central Railway - The demand which relates period is prior to the exemption notification - appeleant direct to deposit an amount equivalent to 20% - HC
Maintenance and repairs of railway sidings owned by private parties carried out by Central Railway - The demand which relates period is prior to the exemption notification - appeleant direct to deposit an amount equivalent to 20% - HC
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