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...
Validity of Notice calling the petitioner for a hearing challenged in a remand back proceedings - Time limit for completion of assessments and reassessment u/s 153 - Extension of period of limitation after Covid - There is no merits in the challenge to the impugned notice. - HC
Validity of Notice calling the petitioner for a hearing challenged in a remand back proceedings - Time limit for completion of assessments and reassessment u/s 153 - Extension of period of limitation after Covid - There is no merits in the challenge to the impugned notice. - HC
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