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...
Nursery expenses - the cost of planting bushes in replacement of bushes that have died or become permanently useless in an area already planted, has to be allowed provided such an area was not previously abandoned. - AT
Nursery expenses - the cost of planting bushes in replacement of bushes that have died or become permanently useless in an area already planted, has to be allowed provided such an area was not previously abandoned. - AT
Note: It is a system-generated summary and is for quick reference only.