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...
Additions u/s 68 - unexplained cash credit - From the details of share applicants companies it is clear that they have meagre income or nil income - As per the bank statement, huge transactions have been made and the amount i.e. more or less have been withdrawn on the same day - Additions confirmed.
Additions u/s 68 - unexplained cash credit - From the details of share applicants companies it is clear that they have meagre income or nil income - As per the bank statement, huge transactions have been made and the amount i.e. more or less have been withdrawn on the same day - Additions confirmed.
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