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...
Violate the provisions of section 269SS and 269T – share application money - penalty u/s 271D and 271E is not automatic - if there is bonafide belief, no penalty u/s 271D and 271E - AT
Violate the provisions of section 269SS and 269T – share application money - penalty u/s 271D and 271E is not automatic - if there is bonafide belief, no penalty u/s 271D and 271E - AT
Note: It is a system-generated summary and is for quick reference only.