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...
Disallowing the claim derivative loss as speculation loss - once the approval is granted in the relevant previous year the approval has to be taken as effective from the beginning of the relevant year - AT
Disallowing the claim derivative loss as speculation loss - once the approval is granted in the relevant previous year the approval has to be taken as effective from the beginning of the relevant year - AT
Note: It is a system-generated summary and is for quick reference only.
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