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 of interest u/s 23(3) being let out property - Rent received from mother, co-owner of property - no evidence furnished to prove actual occupation by mother on rental basis - merely a eyewash to claim deduction u/s 23(3) - No deduction.
Deduction of interest u/s 23(3) being let out property - Rent received from mother, co-owner of property - no evidence furnished to prove actual occupation by mother on rental basis - merely a eyewash to claim deduction u/s 23(3) - No deduction.
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