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...
Veracity of appeal by revenue - Instruction issued by the CBDT are applicable for the pending cases also - monetary tax limit for not filing the appeal before the ITAT is Rs. 3.00 lakhs - AT
Veracity of appeal by revenue - Instruction issued by the CBDT are applicable for the pending cases also - monetary tax limit for not filing the appeal before the ITAT is Rs. 3.00 lakhs - AT
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