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...
Addition made – only on account of inflated statements furnished to the banking authorities for the purpose of availing of larger credit facilities, no addition can be made - HC
Addition made – only on account of inflated statements furnished to the banking authorities for the purpose of availing of larger credit facilities, no addition can be made - HC
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