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...
Disallowance of expenses on account of organizing conference and seminars for the doctors and healthcare professionals - the assessee has not supplied any name and address of the healthcare personnel, to whom the conference or travel expenses have been reimbursed. - These expenditure falls under prohibited activity and therefore, expenses incurred thereon have been validly disallowed - AT
Disallowance of expenses on account of organizing conference and seminars for the doctors and healthcare professionals - the assessee has not supplied any name and address of the healthcare personnel, to whom the conference or travel expenses have been reimbursed. - These expenditure falls under prohibited activity and therefore, expenses incurred thereon have been validly disallowed - AT
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