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...
Eligibility to claim exemption u/s 11 - contribution to chit funds - it is wrong to conclude that assessee has with an intention to earn profit or income made a contribution to the chit fund - not in the nature of investment - exemption allowed - AT
Eligibility to claim exemption u/s 11 - contribution to chit funds - it is wrong to conclude that assessee has with an intention to earn profit or income made a contribution to the chit fund - not in the nature of investment - exemption allowed - AT
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