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...
Claim of exemption u/s 11 - violating conditions u/s 13 - foreign travel expenditure which has been incurred on the wife of Managing Director and Executive Director is not to be allowed as deduction. - AT
Claim of exemption u/s 11 - violating conditions u/s 13 - foreign travel expenditure which has been incurred on the wife of Managing Director and Executive Director is not to be allowed as deduction. - AT
Note: It is a system-generated summary and is for quick reference only.