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...
Deduction U/s 10B - export turnover - payment made to the canvassing agent is not for any professional or technical service, no deduction is called for in terms of Explanation 2(iii) of Section 10B(9A) - HC
Deduction U/s 10B - export turnover - payment made to the canvassing agent is not for any professional or technical service, no deduction is called for in terms of Explanation 2(iii) of Section 10B(9A) - HC
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