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...
Search - The order for conducting the search cannot be voided on the ground that the empowered officer has not personally recorded the reasons. - There cannot be general order for search - HC
Search - The order for conducting the search cannot be voided on the ground that the empowered officer has not personally recorded the reasons. - There cannot be general order for search - HC
Note: It is a system-generated summary and is for quick reference only.