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...
Set off of loss/unabsorbed depreciation from windmill – Not in a position claim deduction u/s 80IA being loss - Section 70(1) comes to the rescue of the assessee - Sec. 80IA(5) cannot override Sec. 70(1) - HC
Set off of loss/unabsorbed depreciation from windmill – Not in a position claim deduction u/s 80IA being loss - Section 70(1) comes to the rescue of the assessee - Sec. 80IA(5) cannot override Sec. 70(1) - HC
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