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...
Validity of notice u/s 143(2) - scrutiny assessment - issuance of notice after 3 months - When the Department has set down a standard for itself, the Department is bound by that standard and cannot act with discrimination - HC
Validity of notice u/s 143(2) - scrutiny assessment - issuance of notice after 3 months - When the Department has set down a standard for itself, the Department is bound by that standard and cannot act with discrimination - HC
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