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...
Defaults in furnishing of TDS statements - AO is not empowered to charge fees under section 234E of the Act by way of intimation under section 200A of the Act in respect of defaults before 01.06.2015 - AT
Defaults in furnishing of TDS statements - AO is not empowered to charge fees under section 234E of the Act by way of intimation under section 200A of the Act in respect of defaults before 01.06.2015 - AT
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