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...
SCN - the authority failed to keep an open mind and has shown his closed mind to the petitioner and it is a clear case where the “principle of natural justice must not only be done but it must eminently appear to be done” has been violated - Show cause notice set aside - HC
SCN - the authority failed to keep an open mind and has shown his closed mind to the petitioner and it is a clear case where the “principle of natural justice must not only be done but it must eminently appear to be done” has been violated - Show cause notice set aside - HC
Note: It is a system-generated summary and is for quick reference only.
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