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...
Deduction u/s 80I - Rectification of mistake u/s 154 - if the interpretation sought to be given by the assessee is to be accepted, then it would mean that the Assessing Officer should virtually sit in the office of the assessee and help the assessee file the return.
Deduction u/s 80I - Rectification of mistake u/s 154 - if the interpretation sought to be given by the assessee is to be accepted, then it would mean that the Assessing Officer should virtually sit in the office of the assessee and help the assessee file the return.
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