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...
It is the cardinal principle that the power of stay is not ordinarily to be exercised in a routine way or as a matter of course - Only when a strong prima-facie case is made out and when there is balance of convenience, the AA will consider whether or not to grant stay of the recovery proceedings - HC
It is the cardinal principle that the power of stay is not ordinarily to be exercised in a routine way or as a matter of course - Only when a strong prima-facie case is made out and when there is balance of convenience, the AA will consider whether or not to grant stay of the recovery proceedings - HC
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