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...
Addition on account of suspicion - Income-tax Officer is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at all. - HC
Addition on account of suspicion - Income-tax Officer is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at all. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
