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...
Appealable orders before Commissioner (Appeals) - Non-granting of TDS credit in order passed u/s 143 (1) - even otherwise, appeal lies before the Ld. CIT(Appeals) against the adjustments to the TDS credit made by the AO u/s 143 (1) - AT
Appealable orders before Commissioner (Appeals) - Non-granting of TDS credit in order passed u/s 143 (1) - even otherwise, appeal lies before the Ld. CIT(Appeals) against the adjustments to the TDS credit made by the AO u/s 143 (1) - AT
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