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(10) - the land is owned by the Defence Ministry - The appellant is carrying out the project under reference in the capacity of a sub contractor - Deduction not allowed - AT
Deduction u/s 80IB(10) - the land is owned by the Defence Ministry - The appellant is carrying out the project under reference in the capacity of a sub contractor - Deduction not allowed - AT
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