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...
Uniform expenses - Merely because the stitching charges are more than the cost of the cloths, the same, in our opinion, cannot be a ground for disallowing the expenditure. - AT
Uniform expenses - Merely because the stitching charges are more than the cost of the cloths, the same, in our opinion, cannot be a ground for disallowing the expenditure. - AT
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