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...
If derivative transactions on the spot market are delivery based and not speculative in nature, claim of bad debt written off u/s 36(1)(vii) are allowable subject to condition mentioned in 36(2).
If derivative transactions on the spot market are delivery based and not speculative in nature, claim of bad debt written off u/s 36(1)(vii) are allowable subject to condition mentioned in 36(2).
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