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...
Jurisdiction u/s 154 – rectification application was made before the revisional authority itself for rectification. Such an application was maintainable and was not barred by section 154(1A) - HC
Jurisdiction u/s 154 – rectification application was made before the revisional authority itself for rectification. Such an application was maintainable and was not barred by section 154(1A) - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
