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...
Notice issued u/s. 153C - assessment upon a dissolved company is impermissible as there is no provisions in Income Tax Act to make an assessment thereupon - AT
Notice issued u/s. 153C - assessment upon a dissolved company is impermissible as there is no provisions in Income Tax Act to make an assessment thereupon - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
