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...
Petition u/s.264 is infructuous exercise which has admitted by the CIT u/s. 264 of the IT Act. The assessee had also not waived the right of appeal - CIT(A) directed to consider the appeal - AT
Petition u/s.264 is infructuous exercise which has admitted by the CIT u/s. 264 of the IT Act. The assessee had also not waived the right of appeal - CIT(A) directed to consider the appeal - AT
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