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...
Expenditure incurred on wire mesh fitted on the buses plied by assessee for the school children - it is not in the capital field but is of revenue in nature and there is no enduring benefit to the assessee - AT
Expenditure incurred on wire mesh fitted on the buses plied by assessee for the school children - it is not in the capital field but is of revenue in nature and there is no enduring benefit to the assessee - AT
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