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...
Exemption from tax - disability pension - Defence Forces Personnel / Indian Air Force - assessee had taken pre-mature retirement at his own request, before disability - following the guidelines as per CBDT circular and SC order, benefit of exemption granted - AT
Exemption from tax - disability pension - Defence Forces Personnel / Indian Air Force - assessee had taken pre-mature retirement at his own request, before disability - following the guidelines as per CBDT circular and SC order, benefit of exemption granted - AT
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