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...
Rent-a-cab service versus hire charges - The activity, prima facie, amounts to operation of rent-a-cab scheme by the appellant for the benefit of service recipient. - AT
Rent-a-cab service versus hire charges - The activity, prima facie, amounts to operation of rent-a-cab scheme by the appellant for the benefit of service recipient. - AT
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