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...
Evasion of Tax – Reduction in sale amount - determination of sale on the basis of receipts of two days collected from inspection - AO did not jump to a conclusion without any rhyme or reason - SC
Evasion of Tax – Reduction in sale amount - determination of sale on the basis of receipts of two days collected from inspection - AO did not jump to a conclusion without any rhyme or reason - SC
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