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...
Disallowance made u/s 35(1)(ii) - weighted deduction - scientific research organization donation made - eligibility criteria - There is absolutely no provision for withdrawal of recognition u/s 35(1)(ii) of the Act. - AT
Disallowance made u/s 35(1)(ii) - weighted deduction - scientific research organization donation made - eligibility criteria - There is absolutely no provision for withdrawal of recognition u/s 35(1)(ii) of the Act. - AT
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