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...
Assessment order quashed due to violation of principles of natural justice. Petitioner not notified of defect in availing Input Tax Credit. Impugned order unsustainable. Case remitted to pass fresh order on merits after issuing show cause notice within 45 days. Petition allowed.
Assessment order quashed due to violation of principles of natural justice. Petitioner not notified of defect in availing Input Tax Credit. Impugned order unsustainable. Case remitted to pass fresh order on merits after issuing show cause notice within 45 days. Petition allowed.
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