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...
Deductibility of expenditure for community development u/s 37(1) - Charity or allowable expenditure – Expenditure towards the religious funds, charitable institutions, social clubs or for charity do not stand to the test of commercial expediency - HC
Deductibility of expenditure for community development u/s 37(1) - Charity or allowable expenditure – Expenditure towards the religious funds, charitable institutions, social clubs or for charity do not stand to the test of commercial expediency - HC
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