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...
Addition u/s 68 - creditworthiness of the creditor - share applicant was residing abroad during relevant time - the money brought into India by non-residents for investment or other purposes is not liable to Indian Income Tax.
Addition u/s 68 - creditworthiness of the creditor - share applicant was residing abroad during relevant time - the money brought into India by non-residents for investment or other purposes is not liable to Indian Income Tax.
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