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...
Assessment of rental income - individual v/s HUF status - the departmental authorities have accepted the income in question of the assessee, in the status of the HUF for the previous and subsequent years and it is only for one assessement year in question, assessed in the status of HUF - Such a different stand taken only for one assessment year is not appreciable - HC
Assessment of rental income - individual v/s HUF status - the departmental authorities have accepted the income in question of the assessee, in the status of the HUF for the previous and subsequent years and it is only for one assessement year in question, assessed in the status of HUF - Such a different stand taken only for one assessment year is not appreciable - HC
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