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...
Actual loss due to cancellation of contract - arbitration proceedings are pending - allowable in year of loss however in conclusion of the arbitration proceedings, the assessee receives any amount it could be adjusted in the loss of that year
Actual loss due to cancellation of contract - arbitration proceedings are pending - allowable in year of loss however in conclusion of the arbitration proceedings, the assessee receives any amount it could be adjusted in the loss of that year
Note: It is a system-generated summary and is for quick reference only.
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