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...
The petitioner is willing to pay the tax, the authorities are bound to release the same as the provision of law provides for release of goods on payment of tax - HC
The petitioner is willing to pay the tax, the authorities are bound to release the same as the provision of law provides for release of goods on payment of tax - HC
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