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...
income of the JV as AOP - formed to secure the work, and after that, there was no involvement in the execution of the work which was done by member - members of the JV have disclosed the entire income which was originally received by JV in their books of accounts and income tax returns who are chargeable to tax at the maximum marginal rate - no addition in the hands of the assessee(JV)
income of the JV as AOP - formed to secure the work, and after that, there was no involvement in the execution of the work which was done by member - members of the JV have disclosed the entire income which was originally received by JV in their books of accounts and income tax returns who are chargeable to tax at the maximum marginal rate - no addition in the hands of the assessee(JV)
Note: It is a system-generated summary and is for quick reference only.
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