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...
Adjustment of tax liability u/s 132B - request made by the petitioners for the sale of gold bars for adjustment towards the automatic tax liability - tax liability was not crystallized - the application filed by the assessee was throughly misconceived and unsustainable - HC
Adjustment of tax liability u/s 132B - request made by the petitioners for the sale of gold bars for adjustment towards the automatic tax liability - tax liability was not crystallized - the application filed by the assessee was throughly misconceived and unsustainable - HC
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