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...
Exemption u/s 10(34) availability in respect of dividend income - Merely because the assessee did not raise the claim at the time of his assessment it did not stop him from raising the claim before first appellate authority. - HC
Exemption u/s 10(34) availability in respect of dividend income - Merely because the assessee did not raise the claim at the time of his assessment it did not stop him from raising the claim before first appellate authority. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
