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...
Jurisdiction power u/s 263 by CIT(A) - CIT was not justified in not allowing the unabsorbed depreciation against income from capital gains to the extent of admissibility to Rs.66.67 % - HC
Jurisdiction power u/s 263 by CIT(A) - CIT was not justified in not allowing the unabsorbed depreciation against income from capital gains to the extent of admissibility to Rs.66.67 % - HC
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