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...
Interest on borrowings in respect of house let out – Assessee has not produced any evidence to show that the loan has been taken for acquisition of property. - dis-allowance confirmed - AT
Interest on borrowings in respect of house let out – Assessee has not produced any evidence to show that the loan has been taken for acquisition of property. - dis-allowance confirmed - AT
Note: It is a system-generated summary and is for quick reference only.