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...
Discrepancy in the online filing of Form ITR- 6 - software of the Department did not permit the Petitioner’s claim u/s 10AA without setting off the loss of the ineligible unit - direction is issued to the department to either accept the manual return or alter the software to permit it to again to file online its returns for the AYs in question on or before 31st May, 2019.
Discrepancy in the online filing of Form ITR- 6 - software of the Department did not permit the Petitioner’s claim u/s 10AA without setting off the loss of the ineligible unit - direction is issued to the department to either accept the manual return or alter the software to permit it to again to file online its returns for the AYs in question on or before 31st May, 2019.
Note: It is a system-generated summary and is for quick reference only.
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