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...
Additional Depreciation - new machinery or plant in question were not acquired after 31st day of March, 2005 - the court interprets a law and cannot legislate - decided against assessee - AT
Additional Depreciation - new machinery or plant in question were not acquired after 31st day of March, 2005 - the court interprets a law and cannot legislate - decided against assessee - AT
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