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...
Addition u/s 41 - creditor was in dispute - When the matter is in dispute and sub-judice assessee cannot be expected to get a confirmation from the creditor - No addition - AT
Addition u/s 41 - creditor was in dispute - When the matter is in dispute and sub-judice assessee cannot be expected to get a confirmation from the creditor - No addition - AT
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