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(4) in relation to subsidies - to reduce the cost of its procurements and to neutralize certain inherent disadvantages attached to such products - to make the export of such products viable - deduction allowable
Deduction u/s 80IB(4) in relation to subsidies - to reduce the cost of its procurements and to neutralize certain inherent disadvantages attached to such products - to make the export of such products viable - deduction allowable
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