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...
Cash payment to lorry driver - assessee's only claim before the authorities was that the driver acted in dual capacity, for which there is no evidence - disallowance u/s 43A(3) confirmed - HC
Cash payment to lorry driver - assessee's only claim before the authorities was that the driver acted in dual capacity, for which there is no evidence - disallowance u/s 43A(3) confirmed - HC
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