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...
Depreciation on the Wind Mill on pro-rata basis – CIT(A) has rightly allowed the depreciation on the pro rata basis on the cost of foundation to the extent of the civil work - AT
Depreciation on the Wind Mill on pro-rata basis – CIT(A) has rightly allowed the depreciation on the pro rata basis on the cost of foundation to the extent of the civil work - AT
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