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...
Pan Masala and Gutka - even if an installed packing machine was not working during a month, the same shall be deemed to be operating packing machines during the whole month - AT
Pan Masala and Gutka - even if an installed packing machine was not working during a month, the same shall be deemed to be operating packing machines during the whole month - AT
Note: It is a system-generated summary and is for quick reference only.