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...
Computation of capital gains - deduction u/s 54F - Undisputedly the investment has been made out of part of sale consideration. Simply because the sale deed has been executed subsequently, the deduction of Rs.45 Lacs could not be denied to the assessee. - AT
Computation of capital gains - deduction u/s 54F - Undisputedly the investment has been made out of part of sale consideration. Simply because the sale deed has been executed subsequently, the deduction of Rs.45 Lacs could not be denied to the assessee. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
