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...
Receipts towards Area Development Fund (ADF) – AO direct to exclude fully the amount included towards “Area Development Fund“ in the income of the assessee and also to withdraw the amount allowed as a business expenditure towards ADF - AT
Receipts towards Area Development Fund (ADF) – AO direct to exclude fully the amount included towards “Area Development Fund“ in the income of the assessee and also to withdraw the amount allowed as a business expenditure towards ADF - AT
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