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...
Compensation received on termination of contract - income u/s 28(ii)(c) - The true character of the relationship from the agreement would have to be gathered from reading the document as a whole - capital receipt in nature.
Compensation received on termination of contract - income u/s 28(ii)(c) - The true character of the relationship from the agreement would have to be gathered from reading the document as a whole - capital receipt in nature.
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