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...
Increase in Purchase price – Increase in tax – Rejecting books of Account – If assessing officer does not want to accept books of account, he must give some cogent and valid reasons for not accepting - HC
Increase in Purchase price – Increase in tax – Rejecting books of Account – If assessing officer does not want to accept books of account, he must give some cogent and valid reasons for not accepting - HC
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