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...
Challenge to the order of ITAT on the ground that it erred in allowing the assessee to belatedly appeal against the orders of the Assessing Officer – assessee once accepted the decision, cannot take the advantage of later decision of high court in another case - HC
Challenge to the order of ITAT on the ground that it erred in allowing the assessee to belatedly appeal against the orders of the Assessing Officer – assessee once accepted the decision, cannot take the advantage of later decision of high court in another case - HC
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