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 under the head ‘income from house property - property not forming part of block of assets - property was purchased for the purpose of resale and lying vacant under head ‘inventory’ and meanwhile used for purpose of business then The FMV of the property used by appellant for business purpose admittedly cannot be determined u/s 23(1) - not taxable
Addition under the head ‘income from house property - property not forming part of block of assets - property was purchased for the purpose of resale and lying vacant under head ‘inventory’ and meanwhile used for purpose of business then The FMV of the property used by appellant for business purpose admittedly cannot be determined u/s 23(1) - not taxable
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