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...
By not supplying of relied upon documents amounts to violation of principle of natural justice and accordingly, we hold that in this case there is a violation of principle of natural justice. - AT
By not supplying of relied upon documents amounts to violation of principle of natural justice and accordingly, we hold that in this case there is a violation of principle of natural justice. - AT
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