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...
Deemed dividend u/s 2(22)(e) - the expression, “accumulated profits“ means profits in the commercial sense and not assessable or taxable profits liable to tax - HC
Deemed dividend u/s 2(22)(e) - the expression, “accumulated profits“ means profits in the commercial sense and not assessable or taxable profits liable to tax - HC
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