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...
Whether the petitioner bona fide purchaser of the property and that she was not aware of any of the proceedings or arrears of tax payable by the dealer? - it can be concluded that the petitioner is a bona fide purchaser and is entitled to protection under the proviso to Section 24(A) of the Act. - HC
Whether the petitioner bona fide purchaser of the property and that she was not aware of any of the proceedings or arrears of tax payable by the dealer? - it can be concluded that the petitioner is a bona fide purchaser and is entitled to protection under the proviso to Section 24(A) of the Act. - HC
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