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 u/s 80IB - assessee was awarded contract by the Slum Rehabilitation Authority (SRA) under Slum Rehabilitation Program for development of a plot of land - as per notification of CBDT, requirements of clauses (a) and (b) of Section 80IB(10) would not apply to such projects - deduction allowable
Deduction u/s 80IB - assessee was awarded contract by the Slum Rehabilitation Authority (SRA) under Slum Rehabilitation Program for development of a plot of land - as per notification of CBDT, requirements of clauses (a) and (b) of Section 80IB(10) would not apply to such projects - deduction allowable
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