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...
Block assessment - Proceeding u/s 153A against the employee who was authorized to collect the money from the Toll Plaza- Cash seized from the employee - Proceedings for the block period is not required in the case of the employee - HC
Block assessment - Proceeding u/s 153A against the employee who was authorized to collect the money from the Toll Plaza- Cash seized from the employee - Proceedings for the block period is not required in the case of the employee - HC
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