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...
Applicability of section 8(1)(e) of RTI Act – fiduciary relationship - Whether the information provided by an individual in his income tax returns is exempt from disclosure u/s 8(1)(j) - the information relating to individual assesse could not be disclosed. - HC
Applicability of section 8(1)(e) of RTI Act – fiduciary relationship - Whether the information provided by an individual in his income tax returns is exempt from disclosure u/s 8(1)(j) - the information relating to individual assesse could not be disclosed. - HC
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