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...
Sale of Personal effects - articles did not include any jewellery and they had been held for personal use by the assessee and they were subsequently sold by him to various buyers - No addition - HC
Sale of Personal effects - articles did not include any jewellery and they had been held for personal use by the assessee and they were subsequently sold by him to various buyers - No addition - HC
Note: It is a system-generated summary and is for quick reference only.