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...
Estimation of income - the assessee has also shown centage charges - the working of the assessee is not proper and the basis adopted by the AO is also not scientific - matter remanded back - AT
Estimation of income - the assessee has also shown centage charges - the working of the assessee is not proper and the basis adopted by the AO is also not scientific - matter remanded back - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
