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...
Nature of Income disclosed during the survey - assessee admitted the same and surrendered the amount as its income from Ornate House project - there was no justification to hold that the amount was the income from other sources and not the income from Ornate House project - Deduction u/s 80IB(10) to be allowed - AT
Nature of Income disclosed during the survey - assessee admitted the same and surrendered the amount as its income from Ornate House project - there was no justification to hold that the amount was the income from other sources and not the income from Ornate House project - Deduction u/s 80IB(10) to be allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
