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...
Deletion made u/s 40(a)(ia) – Amount paid to sub-contractors – the assessee had no profit motive and the activity of the society was more of a welfare activity - no TDS u/s 194C - HC
Deletion made u/s 40(a)(ia) – Amount paid to sub-contractors – the assessee had no profit motive and the activity of the society was more of a welfare activity - no TDS u/s 194C - HC
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