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...
Excessive sugarcane price paid to members - sugar to members at concessional rates - remanded to AO to determine that it is “Appropriation of profit” or deductible u/s 37 in light of judgment of Supreme Court
Excessive sugarcane price paid to members - sugar to members at concessional rates - remanded to AO to determine that it is “Appropriation of profit” or deductible u/s 37 in light of judgment of Supreme Court
Note: It is a system-generated summary and is for quick reference only.