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...
Determination of income on the basis of TDS certificate - After appraising the account books and referring to each receipt and TDS certificate, set out facts, there was no fault on the part of the assessee. - HC
Determination of income on the basis of TDS certificate - After appraising the account books and referring to each receipt and TDS certificate, set out facts, there was no fault on the part of the assessee. - HC
Note: It is a system-generated summary and is for quick reference only.