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...
Powers available to assessing officer u/s 133(6) - The Co-operative Bank should not feel shy to furnish the information sought by the Income Tax Department in order to ensure that the transactions of the depositors are wholly transparent - HC
Powers available to assessing officer u/s 133(6) - The Co-operative Bank should not feel shy to furnish the information sought by the Income Tax Department in order to ensure that the transactions of the depositors are wholly transparent - HC
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