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...
Undisclosed income u/s 68 and 69 - Tax liability u/s 115BBE - section 115BBE does not apply to the income, the source of which is business. - the undisclosed income attributable to excess cash shall attract section 115BBE - AT
Undisclosed income u/s 68 and 69 - Tax liability u/s 115BBE - section 115BBE does not apply to the income, the source of which is business. - the undisclosed income attributable to excess cash shall attract section 115BBE - AT
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