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...
Charitable purpose u/s 2(15) - Income from printing and publishing of newspapers - if there be any ambiguity in the language employed, the provision must be construed in a manner that benefits the assessee - HC
Charitable purpose u/s 2(15) - Income from printing and publishing of newspapers - if there be any ambiguity in the language employed, the provision must be construed in a manner that benefits the assessee - HC
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