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...
Revision u/s 263 - There is no material at all for the CIT to exercise his jurisdiction under Section 263 to deny the assessee on the deduction as well as on the depreciation claim - HC
Revision u/s 263 - There is no material at all for the CIT to exercise his jurisdiction under Section 263 to deny the assessee on the deduction as well as on the depreciation claim - HC
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