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...
Wealth Tax consequent to addition in Income Tax - assets - presumption - cannot be held to be the assets in the hands of the assessee after the period of more than eight years on the basis of addition in Income Tax - HC
Wealth Tax consequent to addition in Income Tax - assets - presumption - cannot be held to be the assets in the hands of the assessee after the period of more than eight years on the basis of addition in Income Tax - HC
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