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...
Povision created on account of unidentified Motor Third Party claim will not fall under sub-section 115JB(2) Explanation 1(c) - No addition is required to be made while computing the tax liability u/s 115JB - AT
Povision created on account of unidentified Motor Third Party claim will not fall under sub-section 115JB(2) Explanation 1(c) - No addition is required to be made while computing the tax liability u/s 115JB - AT
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