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...
Provisional attachment order - The appellant challenged not only the confirmation of provisional attachment but also the rejection of their application for documents. The Court found merit in the appellant's argument, set aside the confirmation order, and reinstated the application for document supply. The matter is remitted to the Appellate Tribunal for further consideration.
Provisional attachment order - The appellant challenged not only the confirmation of provisional attachment but also the rejection of their application for documents. The Court found merit in the appellant's argument, set aside the confirmation order, and reinstated the application for document supply. The matter is remitted to the Appellate Tribunal for further consideration.
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