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...
When the assessee has violated the provisions of section 11 and 13 by giving concession to the persons, who are specified persons u/s 13(3), being so, assessee cannot be granted exemption u/s 11 - AT
When the assessee has violated the provisions of section 11 and 13 by giving concession to the persons, who are specified persons u/s 13(3), being so, assessee cannot be granted exemption u/s 11 - AT
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