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...
Additions towards building expenses and other unaccounted income - Addition made by the AO on account of addition in the value of building cannot be held to be justified as the assessee in clear terms has surrendered the additional professional income covering the expenditure incurred on building - AT
Additions towards building expenses and other unaccounted income - Addition made by the AO on account of addition in the value of building cannot be held to be justified as the assessee in clear terms has surrendered the additional professional income covering the expenditure incurred on building - AT
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