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...
Addition to the income under the head “income from house property” - amount paid by the tenants to DSL, another group company, towards maintenance charges is not taxable in the hands of assessee. - HC
Addition to the income under the head “income from house property” - amount paid by the tenants to DSL, another group company, towards maintenance charges is not taxable in the hands of assessee. - HC
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