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...
Invocation of the provisions of section 50C - The expression “assessable“ has inserted into the statute for perspective application w.e.f 1.10.2009 - Not applicable for the AY 2007-08 and 2008-09 - AT
Invocation of the provisions of section 50C - The expression “assessable“ has inserted into the statute for perspective application w.e.f 1.10.2009 - Not applicable for the AY 2007-08 and 2008-09 - AT
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